Control Intelligence

AI Analysis Results

Benefits Enrollment & EligibilityHR & Benefits Administration

Back to Sub-Process
72
/ 100
Adequate
Overall Sub-Process Rating
AdequateControl exists and operates; minor enhancements possible.
1 control evaluated4 strengths identified2 gaps identified
Executive Summary

The Benefits Enrollment & Eligibility 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
  • Benefits enrollment changes are processed only during open... is consistently executed
  • Exception reporting is generated and reviewed timely
  • Key controls are documented in a centralized repository
  • Segregation of duties is enforced across critical functions
Gaps
  • Evidence of review lacks timestamp and reviewer identity
  • Monitoring controls are not formally documented or tested
Recommendations
  1. 1Conduct an annual control design assessment aligned with framework updates
  2. 2Strengthen documentation requirements to include evidence retention standards
  3. 3Implement a workflow tool that captures reviewer identity and timestamp for all approvals
Framework Mapping
COSO 2013
Principle P10
SOX 404
ICFR.HR.BE.01
IIA Standards 2024
IV.9.2

Control-Level Breakdown (1)

HR-BE-01Needs ImprovementScore: 62/100
Benefits enrollment changes are processed only during open enrollment or qualifying life events.
Key Finding

The control is partially implemented but operates inconsistently. Benefits enrollment changes are processed only during open enrollment or qualifying life events. Gaps in execution or evidence retention reduce assurance over this area.

Recommendation

Redesign the control to address inconsistencies. Specifically: benefits enrollment changes are processed only during open enrollment or qualifying life events. Assign a control owner and establish a testing cadence.

Framework Tags
COSO P10ICFR.HR.BE.01IIA IV.9.2