Control Intelligence

AI Analysis Results

Computer Operations & Job SchedulingIT General Controls (ITGC)

Back to Sub-Process
80
/ 100
Adequate
Overall Sub-Process Rating
AdequateControl exists and operates; minor enhancements possible.
2 controls evaluated4 strengths identified2 gaps identified
Executive Summary

The Computer Operations & Job Scheduling 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
  • Batch jobs (interfaces, close processing, reporting) are scheduled,... is consistently executed
  • Incident management process tracks, escalates, and resolves system... is consistently executed
  • Key controls are documented in a centralized repository
  • System-enforced controls reduce reliance on manual procedures
Gaps
  • Access recertification cadence does not meet policy requirements
  • Exception handling procedures are informal and inconsistently applied
Recommendations
  1. 1Implement a workflow tool that captures reviewer identity and timestamp for all approvals
  2. 2Automate exception detection and route alerts to control owners within 24 hours
  3. 3Establish a quarterly monitoring schedule with documented results and sign-off
Framework Mapping
COSO 2013
Principle P11
SOX 404
ICFR.ITGC.CO.01ICFR.ITGC.CO.02
IIA Standards 2024
IV.10.2

Control-Level Breakdown (2)

IT-CO-01StrongScore: 86/100
Batch jobs (interfaces, close processing, reporting) are scheduled, monitored, and have failure alerts.
Key Finding

The control is well-designed and operating effectively. Batch jobs (interfaces, close processing, reporting) are scheduled, monitored, and have failure alerts. Evidence of consistent execution and monitoring was observed.

Recommendation

Continue current practices. Consider automating remaining manual steps to sustain the control with less effort.

Framework Tags
COSO P11ICFR.ITGC.CO.01IIA IV.10.2
IT-CO-02AdequateScore: 81/100
Incident management process tracks, escalates, and resolves system outages.
Key Finding

The control is in place and generally operating as intended. Incident management process tracks, escalates, and resolves system outages. Minor documentation or timeliness gaps were noted but do not represent material risk.

Recommendation

Enhance documentation and monitoring for: incident management process tracks, escalates, and resolves system outages. Ensure review evidence includes timestamps and reviewer identity.

Framework Tags
COSO P11ICFR.ITGC.CO.02IIA IV.10.2