Methodology
Model across automation opportunity, control digitisation, continuous controls monitoring, analytics and automated testing, drawing on COBIT.
Components
Control and IT owners own; second line oversees; internal audit assures.
Governance
Control automation reviewContinuous-monitoring buildControl-analytics build
Maturity levels
L1
Foundational (0–40) — Ad-hoc, undocumented, reactive.
L2
Developing (41–60) — Framework emerging; pockets of practice.
L3
Established (61–80) — Documented, standardised, governed.
L4
Strategic (81–100) — Board-grade competitive differentiator.
Across the Internal Control ecosystem
Knowledge graph · 5 relations