Methodology
Model across order-to-cash controls, billing accuracy, revenue completeness, leakage detection and collections controls.
Components
Finance and revenue owners own; second line monitors; internal audit assures.
Governance
Revenue assurance reviewLeakage-detection buildOrder-to-cash controls
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
operationalised by
prioritises (inverse)
integrates (inverse)