Control Intelligence

Monitoring & Whistleblower

Ongoing monitoring activities, whistleblower hotline, and control deficiency tracking.

Sub-Process Score
68/ 100
Adequate
7/10 responses received
View AI AnalysisBack

Control Objectives (1)

ELC-MN-01
COSO P16COSO P17ICFR.ELC.MN.01IIA IV.8.2IIA IV.9.5
Whistleblower reports are investigated and tracked to closure.
Risk: Fraud indicators go unaddressed.
Assessment Questions (3)
  • 01Anonymous hotline is available and publicized.
  • 02Audit Committee reviews hotline cases each meeting.Document
  • 03Deficiency tracker is updated monthly with remediation status.