BUSINESS-ADMINISTRATION-RECORDS5 MIN READ
Design a Records Control People Will Use
Choose proportionate control steps for a weak administrative record process.
Control pressure Missing approvals create audit risk, but a heavy approval rule could push people into workarounds. The goal is reliable evidence without strangling routine work. COSO lens Risk-to-control fit Controls should be designed around the risk, embedded in the process, and monitored for drift. Overreact Add director approval everywhere. Proof without needless friction Controls fail when they are too weak to address risk or too heavy to be followed. 01 Risk 02 Evidence 03 Monitor Name the risk Step 1
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