Services · Foundational

Process-Level Control Design and Process Maps

ICF03

Designs or updates process maps and control narratives for core finance processes, including control points, handoffs, documents and system links. Includes integration of risk and control assessment, segregation-of-duties mapping, and control effectiveness and gap analysis.

What changes

More standardized finance processes, clearer segregation of duties, reduced control gaps and improved staff understanding of process responsibilities.

What you get

Process maps for the selected core finance processes ICF007
Control narratives keyed to each process map ICF008
Segregation-of-duties matrix per process ICF009
Process-level control gap analysis with action plans ICF010

What has to come first

ICF01Internal Control Framework Design Recommended

Control framework design sets the control structure these maps apply
ICF02Risk and Control Matrix Development Recommended

Risk and control matrix feeds the risks and controls marked on each map
NAHNeeds Assessment Report - National Head Quarters or NABNeeds Assessment Report - Branch/District Recommended

Needs assessment identifies the priority processes to map

Who is involved

From the National Society's side. This is what the engagement asks of your people.

Your own staff work alongside the adviser throughout, so this is a commitment of their time as well as the Centre's. Ask in the request and you are given the day estimate per role before anything is signed.

Role	What they do
HNS Finance Director	Owns the processes and control design
HNS finance process owners and operators	Describe and validate the steps
HNS IT	Confirm system links, where systems are involved
HNS Secretary General	Endorses redesigned processes and SoD
HNS internal audit function	Uses the maps for testing, where it exists
GFDC delivery team	Facilitates and drafts

How it is measured

Indicator	Target	Evidence
Core finance processes mapped with control points and narratives	At least the agreed priority set	Completed maps and narratives; process list signed off
Processes with a segregation-of-duties assessment	100% of mapped processes	Segregation-of-duties matrix
Control gaps and segregation conflicts with an owner and target date	100% of those identified	Gap analysis with action plans
High-exposure gaps with redesign started within target time of hand-over	8 weeks	Gap action status; follow-up note

Tools

4 of 4 ready to download.

ICF007 Process map set for core finance processes Template DOCX
ICF008 Control narrative Template DOCX
ICF009 Segregation-of-duties matrix Template XLSX
ICF010 Process-level control gap analysis Template DOCX

Standards

COSO Internal Control - Integrated Framework
COSO Enterprise Risk Management (ERM) Framework
IFAC guidance on internal control

Describe the problem, not the service

You do not need to know which of the 124 to ask for.

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