Controls Simplification Checklist.xlsx

	A	B	C	D
1	CONTROLS SIMPLIFICATION CHECK-LIST
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3	SECTION 1 - RELEVANCE & NECESSITY		Response Y/N
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5	1	Does the control address a real, material risk?	Y
6	2	Does it prevent or detect a failure that actually happens in your process?	N
7	3	Is there another existing control covering exactly the same risk?	N
8	4	Does this control exist only because “we always had it”?	Y
9	5	Would removing this control increase residual risk?	N
10				Borderline relevance – review with process owner
11	SECTION 2 - DESIGN QUALITY
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13	6	Is the control wording clear, specific, and free of jargon?	Y
14	7	Does it contain: activity, frequency, owner, evidence, population, and IPE?	N
15	8	Is the frequency appropriate (monthly vs weekly vs daily)?	N
16	9	Is the owner the right person (authority, access, competence)?	N
17	10	Can the control be tested by an auditor without interpretation?	Y
18				Major design issues – redesign required
19	SECTION 3 - DUPLICATION & OVERLAP
20	11	Are there multiple controls doing the same check at different points?	N
21	12	Can two similar controls be merged into one stronger control?	Y
22	13	Are there unnecessary approvals added “just in case”?	N
23	14	Is the MRC (management review control) duplicating transactional checks?	Y
24				High duplication – merge or eliminate
25	SECTION 4 - EVIDENCE & EXECUTION
26	15	Can the evidence be produced without screenshots or manual assembly?	Y
27	16	Is the evidence stored consistently and retrievably?	N
28	17	Does the control require excessive manual effort to execute?	Y
29	18	Is the IPE extracted systematically, with parameters documented?	N
30	19	Does the testing process take longer than the control itself?	Y
31				Heavy manual effort – simplify or automate
32	SECTION 5 - AUTOMATION POTENTIAL
33	20	Can this control be automated in ERP / workflow system?	Y
34	21	Is the information already available in a report or system log?	Y
35	22	Can segregation of duties (SoD) replace a manual check?	N
36	23	Can exception-based monitoring replace routine checking?	N
37				Medium automation potential
38	SECTION 6 - PROCESS ALIGNMENT
39	24	Is the control aligned with the actual process, not outdated flowcharts?	N
40	25	Does the process owner understand and accept the control?	N
41	26	Is the control positioned at the right point in the workflow?	Y
42	27	Does the control fit global policy and local variations?	N
43	28	Is there a clear accountable and responsible person appointed to the processes	Y
44				Weak alignment – misaligned with real process
45	SECTION 7 - MATRIX & GOVERNANCE
46	29	Is the control mapped correctly to risk, assertion, and financial impact?	N
47	30	Is the RCM logical, consistent, and not overloaded with tiny controls?	N
48	31	Is the testing plan right-sized for the risk level?	Y
49	32	Do we have any “gold-plated” controls (built beyond what’s needed)?	N
50	33	Are there conditional controls that can be turned into standard ones?	Y
51				Governance weaknesses – re-map risk & assertions
52		Necessity Score	2
53		Design Quality Score	8
54		Duplication Score	3
55		Automation Score	2
56		Effort Score	4
57		Final Score	Merge
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