Process Controls

Reporting organizations will have internal processes for preparing their reports.  These processes (controls) have multiple purposes:

  • provide direction and reminders to employees from field personnel to executives to the board of directors;
  • motivate, monitor, and sanction employees by providing awareness and training;
  • help employees to generate, compile, report, and analyse performance data.

The complete set of controls that management uses is referred to as a control system, which includes all of the integrated processes that an organization has implemented to achieve an objective, such as  high quality of information in a report.

Some examples of good controls are standard operating rules, assigning responsibility, measurement systems, and training.