Control Intelligence

AI Analysis Results

401(k) / Pension AdministrationHR & Benefits Administration

Back to Sub-Process
85
/ 100
Strong
Overall Sub-Process Rating
StrongControl is designed well, operating consistently, and monitored.
1 control evaluated5 strengths identified2 gaps identified
Executive Summary

The 401(k) / Pension Administration process demonstrates a strong control environment with well-designed, consistently operating, and actively monitored controls. Documentation is current, segregation of duties is enforced, and management review is evidenced. Minor opportunities for continuous improvement exist but do not represent material risk.

Strengths
  • Employee and employer contributions are remitted to the... 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
  • Management review is performed on a regular cadence
Gaps
  • No automated alerting for control threshold breaches
  • Access recertification cadence does not meet policy requirements
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.RP.01
IIA Standards 2024
IV.9.2

Control-Level Breakdown (1)

HR-RP-01AdequateScore: 76/100
Employee and employer contributions are remitted to the plan within DOL deadlines.
Key Finding

The control is in place and generally operating as intended. Employee and employer contributions are remitted to the plan within DOL deadlines. Minor documentation or timeliness gaps were noted but do not represent material risk.

Recommendation

Enhance documentation and monitoring for: employee and employer contributions are remitted to the plan within dol deadlines. Ensure review evidence includes timestamps and reviewer identity.

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