Control Intelligence

AI Analysis Results

Contract Initiation & ApprovalContract & Legal Management

Back to Sub-Process
69
/ 100
Adequate
Overall Sub-Process Rating
AdequateControl exists and operates; minor enhancements possible.
1 control evaluated4 strengths identified2 gaps identified
Executive Summary

The Contract Initiation & Approval process demonstrates adequate controls overall, with most key controls designed and operating as intended. Certain areas require enhanced documentation or monitoring to close identified gaps, but no material weaknesses were noted during the assessment period.

Strengths
  • All contracts above a monetary threshold receive legal... is consistently executed
  • Key controls are documented in a centralized repository
  • Training and awareness programs support control understanding
  • Segregation of duties is enforced across critical functions
Gaps
  • Access recertification cadence does not meet policy requirements
  • Monitoring controls are not formally documented or tested
Recommendations
  1. 1Conduct an annual control design assessment aligned with framework updates
  2. 2Implement a workflow tool that captures reviewer identity and timestamp for all approvals
  3. 3Establish a quarterly monitoring schedule with documented results and sign-off
Framework Mapping
COSO 2013
Principle P10Principle P12
SOX 404
ICFR.CM.CI.01
IIA Standards 2024
IV.9.2

Control-Level Breakdown (1)

CM-CI-01AdequateScore: 70/100
All contracts above a monetary threshold receive legal review before execution.
Key Finding

The control is in place and generally operating as intended. All contracts above a monetary threshold receive legal review before execution. Minor documentation or timeliness gaps were noted but do not represent material risk.

Recommendation

Enhance documentation and monitoring for: all contracts above a monetary threshold receive legal review before execution. Ensure review evidence includes timestamps and reviewer identity.

Framework Tags
COSO P10COSO P12ICFR.CM.CI.01IIA IV.9.2