Methodology
Model across procurement policy, sourcing controls, purchase approval, vendor management and procurement segregation of duties.
Components
Procurement and finance own; second line monitors; internal audit assures.
Governance
Procurement controls reviewProcure-to-pay controlsVendor-controls 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 · 8 relations
operationalised by
prioritises (inverse)
integrates (inverse)