Internal Control Maturity Index
Internal Control Maturity Assessment
Framework · Enterprise Internal Control System
Internal Control Maturity Assessment measures maturity of fw_enterprise_control on the Outliers Control Maturity Spine, producing the Internal Control Maturity Index.
- Statements
- 40
- Domains
- 5
- Scoring
- Each statement scored 1-5; domain = average x 20 (0-100); overall index = average of all statements x 20 (0-100)
- Bands
- Foundational 0-40 | Developing 41-60 | Established 61-80 | Strategic 81-100
- Recommendation logic
- Lowest-scoring domain = binding constraint; band determines the action and advisory route
Domains
The control environment is strongRisks are assessed and linked to controlsControl activities are designed and operatingInformation and communication support controlControls are monitored across the Three Lines
Financial Controls Index
Financial Controls Assessment
Framework · Financial Controls Framework
Financial Controls Assessment measures maturity of fw_financial_controls on the Outliers Control Maturity Spine, producing the Financial Controls Index.
- Statements
- 30
- Domains
- 5
- Scoring
- Each statement scored 1-5; domain = average x 20 (0-100); overall index = average of all statements x 20 (0-100)
- Bands
- Foundational 0-40 | Developing 41-60 | Established 61-80 | Strategic 81-100
- Recommendation logic
- Lowest-scoring domain = binding constraint; band determines the action and advisory route
Domains
Process-level financial controls operateReconciliations are performed and reviewedJournal and ledger controls are enforcedClose controls are effectiveReporting controls are reliable
Operational Controls Index
Operational Controls Assessment
Framework · Operational Controls Framework
Operational Controls Assessment measures maturity of fw_operational_controls on the Outliers Control Maturity Spine, producing the Operational Controls Index.
- Statements
- 30
- Domains
- 5
- Scoring
- Each statement scored 1-5; domain = average x 20 (0-100); overall index = average of all statements x 20 (0-100)
- Bands
- Foundational 0-40 | Developing 41-60 | Established 61-80 | Strategic 81-100
- Recommendation logic
- Lowest-scoring domain = binding constraint; band determines the action and advisory route
Domains
Key processes are mappedOperational controls are designedProcess KPIs are monitoredExceptions are managedControls are documented
Governance Controls Index
Governance Controls Assessment
Framework · Governance Controls Framework
Governance Controls Assessment measures maturity of fw_governance_controls on the Outliers Control Maturity Spine, producing the Governance Controls Index.
- Statements
- 30
- Domains
- 5
- Scoring
- Each statement scored 1-5; domain = average x 20 (0-100); overall index = average of all statements x 20 (0-100)
- Bands
- Foundational 0-40 | Developing 41-60 | Established 61-80 | Strategic 81-100
- Recommendation logic
- Lowest-scoring domain = binding constraint; band determines the action and advisory route
Domains
Delegation of authority is defined and enforcedBoard and committee controls operatePolicy governance is in placeDecision controls are effectiveConflicts and related-party controls operate
Compliance Controls Index
Compliance Controls Assessment
Framework · Compliance Controls Framework
Compliance Controls Assessment measures maturity of fw_compliance_controls on the Outliers Control Maturity Spine, producing the Compliance Controls Index.
- Statements
- 30
- Domains
- 5
- Scoring
- Each statement scored 1-5; domain = average x 20 (0-100); overall index = average of all statements x 20 (0-100)
- Bands
- Foundational 0-40 | Developing 41-60 | Established 61-80 | Strategic 81-100
- Recommendation logic
- Lowest-scoring domain = binding constraint; band determines the action and advisory route
Domains
The obligations register is completeCompliance controls are designedPolicy controls operateCompliance is monitoredBreaches are remediated
Fraud Controls Index
Fraud Controls Assessment
Framework · Fraud Prevention Controls Framework
Fraud Controls Assessment measures maturity of fw_fraud_controls on the Outliers Control Maturity Spine, producing the Fraud Controls Index.
- Statements
- 30
- Domains
- 5
- Scoring
- Each statement scored 1-5; domain = average x 20 (0-100); overall index = average of all statements x 20 (0-100)
- Bands
- Foundational 0-40 | Developing 41-60 | Established 61-80 | Strategic 81-100
- Recommendation logic
- Lowest-scoring domain = binding constraint; band determines the action and advisory route
Domains
Fraud risks are assessedPreventive controls operateDetective controls operateWhistleblowing arrangements workInvestigation and response are effective
ITGC Index
ITGC Controls Assessment
Framework · IT General Controls Framework
ITGC Controls Assessment measures maturity of fw_itgc on the Outliers Control Maturity Spine, producing the ITGC Index.
- Statements
- 30
- Domains
- 5
- Scoring
- Each statement scored 1-5; domain = average x 20 (0-100); overall index = average of all statements x 20 (0-100)
- Bands
- Foundational 0-40 | Developing 41-60 | Established 61-80 | Strategic 81-100
- Recommendation logic
- Lowest-scoring domain = binding constraint; band determines the action and advisory route
Domains
Access management controls operateChange management controls operateIT operations controls operateBackup and recovery are testedLogical security is enforced
Internal Audit Readiness Index
Internal Audit Readiness Assessment
Framework · Internal Audit Readiness Framework
Internal Audit Readiness Assessment measures maturity of fw_ia_readiness on the Outliers Control Maturity Spine, producing the Internal Audit Readiness Index.
- Statements
- 30
- Domains
- 5
- Scoring
- Each statement scored 1-5; domain = average x 20 (0-100); overall index = average of all statements x 20 (0-100)
- Bands
- Foundational 0-40 | Developing 41-60 | Established 61-80 | Strategic 81-100
- Recommendation logic
- Lowest-scoring domain = binding constraint; band determines the action and advisory route
Domains
The control universe is documentedControls are documented and evidencedEvidence is readily availableAudit issues are trackedAudit actions are closed on time
Control Automation Readiness Index
Control Automation Readiness Assessment
Framework · Control Automation Framework
Control Automation Readiness Assessment measures maturity of fw_control_automation on the Outliers Control Maturity Spine, producing the Control Automation Readiness Index.
- Statements
- 30
- Domains
- 5
- Scoring
- Each statement scored 1-5; domain = average x 20 (0-100); overall index = average of all statements x 20 (0-100)
- Bands
- Foundational 0-40 | Developing 41-60 | Established 61-80 | Strategic 81-100
- Recommendation logic
- Lowest-scoring domain = binding constraint; band determines the action and advisory route
Domains
Automation opportunities are identifiedControls are being digitisedContinuous controls monitoring is in placeControl analytics are usedAutomated testing operates
Control Self-Assessment Index
Control Self-Assessment Readiness
Framework · Control Self-Assessment Framework
Control Self-Assessment Readiness measures maturity of fw_csa on the Outliers Control Maturity Spine, producing the Control Self-Assessment Index.
- Statements
- 30
- Domains
- 5
- Scoring
- Each statement scored 1-5; domain = average x 20 (0-100); overall index = average of all statements x 20 (0-100)
- Bands
- Foundational 0-40 | Developing 41-60 | Established 61-80 | Strategic 81-100
- Recommendation logic
- Lowest-scoring domain = binding constraint; band determines the action and advisory route
Domains
A control inventory existsSelf-assessment is performed by managementResults are validatedActions are trackedCSA is reported
