Controls
Design internal controls for "$ARGUMENTS". Establish preventive and detective controls to safeguard assets, ensure accuracy, and maintain compliance.
Prerequisites
None — utility skill, run anytime. Most effective after Phase 1 (analyze) to understand the entity's operations and risk areas.
Process
Assess control environment:
- What processes handle cash, inventory, payroll, and financial reporting?
- Where are the highest-risk areas for errors or fraud?
- What controls currently exist (if any)?
- What is the entity's size and complexity?
Design preventive controls:
- Segregation of duties — separate authorization, custody, and recording
- Authorization controls — approval limits and signing authority
- Physical controls — locks, safes, restricted access, inventory counts
- IT controls — access permissions, password policies, audit logs
- Documentation — standardized forms, sequential numbering, required fields
Design detective controls:
- Reconciliations — bank reconciliation, intercompany, sub-ledger to GL
- Reviews — management review of reports, exception reports
- Audits — internal audit schedule, surprise counts
- Variance analysis — budget vs. actual monitoring
Map controls to risks:
- For each identified risk, assign one or more controls
- Classify controls by type (preventive/detective) and frequency (daily/weekly/monthly/annual)
- Identify any gaps where risks lack adequate controls
Write the artifact to .metapowers/accounting/$ARGUMENTS/controls.md with sections:
- Control Environment Assessment — current state and risk areas
- Control Matrix — risks mapped to controls with type, frequency, and owner
- Implementation Plan — priority order for implementing new or improved controls
- Monitoring — how to verify controls are operating effectively
Output
The controls design written to .metapowers/accounting/$ARGUMENTS/controls.md. Present a summary highlighting:
- Number of controls designed by type
- Highest-risk areas and their mitigating controls
- Implementation priorities
1---2name: controls3description: Design internal controls to prevent errors and fraud4---56# Controls78Design internal controls for "$ARGUMENTS". Establish preventive and detective controls to safeguard assets, ensure accuracy, and maintain compliance.910## Prerequisites1112None — utility skill, run anytime. Most effective after Phase 1 (analyze) to understand the entity's operations and risk areas.1314## Process15161. **Assess control environment:**17 - What processes handle cash, inventory, payroll, and financial reporting?18 - Where are the highest-risk areas for errors or fraud?19 - What controls currently exist (if any)?20 - What is the entity's size and complexity?21222. **Design preventive controls:**23 - **Segregation of duties** — separate authorization, custody, and recording24 - **Authorization controls** — approval limits and signing authority25 - **Physical controls** — locks, safes, restricted access, inventory counts26 - **IT controls** — access permissions, password policies, audit logs27 - **Documentation** — standardized forms, sequential numbering, required fields28293. **Design detective controls:**30 - **Reconciliations** — bank reconciliation, intercompany, sub-ledger to GL31 - **Reviews** — management review of reports, exception reports32 - **Audits** — internal audit schedule, surprise counts33 - **Variance analysis** — budget vs. actual monitoring34354. **Map controls to risks:**36 - For each identified risk, assign one or more controls37 - Classify controls by type (preventive/detective) and frequency (daily/weekly/monthly/annual)38 - Identify any gaps where risks lack adequate controls39405. **Write the artifact** to `.metapowers/accounting/$ARGUMENTS/controls.md` with sections:41 - **Control Environment Assessment** — current state and risk areas42 - **Control Matrix** — risks mapped to controls with type, frequency, and owner43 - **Implementation Plan** — priority order for implementing new or improved controls44 - **Monitoring** — how to verify controls are operating effectively4546## Output4748The controls design written to `.metapowers/accounting/$ARGUMENTS/controls.md`. Present a summary highlighting:49- Number of controls designed by type50- Highest-risk areas and their mitigating controls51- Implementation priorities
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