Control Intelligence

AI Analysis Results

Leave Administration & ComplianceHR & Benefits Administration

Back to Sub-Process
48
/ 100
Needs Improvement
Overall Sub-Process Rating
Needs ImprovementControl is partially in place or inconsistently operated.
1 control evaluated3 strengths identified3 gaps identified
Executive Summary

The Leave Administration & Compliance process exhibits controls that are partially in place or inconsistently operated. Several gaps in design effectiveness and operating consistency were identified that, if left unaddressed, could elevate residual risk beyond the organization's tolerance. Prompt remediation is recommended.

Strengths
  • FMLA eligibility and usage is tracked accurately and... has been partially implemented
  • Exception reporting is generated and reviewed timely
  • Management review is performed on a regular cadence
Gaps
  • Evidence of review lacks timestamp and reviewer identity
  • Access recertification cadence does not meet policy requirements
  • Monitoring controls are not formally documented or tested
Recommendations
  1. 1Automate exception detection and route alerts to control owners within 24 hours
  2. 2Develop a remediation tracker with defined SLAs and escalation paths
  3. 3Implement a workflow tool that captures reviewer identity and timestamp for all approvals
Framework Mapping
COSO 2013
Principle P10
SOX 404
ICFR.HR.LC.01
IIA Standards 2024
IV.9.4

Control-Level Breakdown (1)

HR-LC-01Needs ImprovementScore: 53/100
FMLA eligibility and usage is tracked accurately and in compliance with federal rules.
Key Finding

The control is partially implemented but operates inconsistently. FMLA eligibility and usage is tracked accurately and in compliance with federal rules. Gaps in execution or evidence retention reduce assurance over this area.

Recommendation

Redesign the control to address inconsistencies. Specifically: fmla eligibility and usage is tracked accurately and in compliance with federal rules. Assign a control owner and establish a testing cadence.

Framework Tags
COSO P10ICFR.HR.LC.01IIA IV.9.4