Risk Corridor Risk and Control Matrix - Sample

Risk Corridor Risk and Control Matrix - Sample - Risk &...

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Risk Corridor Page 1 Ref. # Process Sub-Process Control Objective Risk Description SOX Control Activity Control Description Completeness Existence / Occurrence Rights / Obligations Valuation / Allocation Presentation / Disclosure Preventive / Detective Key Control? Automated / Manual Frequency IT Systems RC.1 Risk Corridor N/A Risk corridor is calculated completely and accurately. RC.2 Risk Corridor N/A Risk corridor is calculated completely and accurately. RC.3 Risk Corridor N/A Risk corridor is calculated completely and accurately. RC.4 Risk Corridor N/A Risk corridor is calculated completely and accurately. RC.5 Risk Corridor N/A RC.6 Risk Corridor N/A RC.7 Risk Corridor N/A RC.8 Risk Corridor N/A Risk Corridor Process PCAOB Financial Statement Assertions Workpaper Reference Risk corridor may not be calculated completely and accurately. The Senior Accountant reconciles the (Third-Party Company) Model Income Statement to the amounts booked in the General Ledger. The reconciliation
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