Professional Documents
Culture Documents
External Factors
Purpose
NEW CONTROL
Monitoring of outside counsel and coordination with inside
counsel
Purpose
Owner and Description
1
02/13/2015
Communications _ Telecommunica
Failure to align Company strategic plan with
Company goals and objectives
Choose wrong strategy
Failure to execute strategies
ASC Normative Controls
Purpose
Purpose
Owner and Description
Beginning and End
Inputs and Outputs
NEW CONTROL
2
02/13/2015
Communications _ Telecommunica
ASC Normative Controls
N/A
Purpose
Owner and Description
External Factors
Stakeholder Influences
Purpose
3
02/13/2015
Communications _ Telecommunica
Owner and Description
Purpose
4
02/13/2015
Communications _ Telecommunica
Purpose
Owner and Description
5
02/13/2015
Communications _ Telecommunica
External Factors
6
02/13/2015
Communications _ Telecommunica
Stakeholder Influences
Purpose
7
02/13/2015
Communications _ Telecommunica
Pricing decisions are not optimal, resulting in lost
sales or lower profits
Marketing plan does not meet regulatory
guidelines
ASC Normative Controls
Market research
Purpose
Owner and Description
Purpose
8
02/13/2015
Communications _ Telecommunica
Owner and Description
Purpose
Owner and Description
9
02/13/2015
Communications _ Telecommunica
Purpose
Owner and Description
10
02/13/2015
Communications _ Telecommunica
External Factors
Stakeholder Influences
Purpose
Owner and Description
11
02/13/2015
Communications _ Telecommunica
Unreliable forecasts from marketing result in
insufficient / excess network capacity
Network technology not reliable
Network design not cost effective
ASC Normative Controls
Purpose
Owner and Description
Purpose
12
02/13/2015
Communications _ Telecommunica
Owner and Description
Purpose
Owner and Description
13
02/13/2015
Communications _ Telecommunica
ASC Normative Controls
External Factors
Stakeholder Influences
Purpose
Owner and Description
14
02/13/2015
Communications _ Telecommunica
Org Unit: Communications _ Telecommunica - Major
Process: Service Activation/Delivery
Purpose
Owner and Description
15
02/13/2015
Communications _ Telecommunica
External Factors
Stakeholder Influences
Purpose
Owner and Description
16
02/13/2015
Communications _ Telecommunica
Purpose
Owner and Description
17
02/13/2015
Communications _ Telecommunica
Inputs and Outputs
Focus groups
Purpose
18
02/13/2015
Communications _ Telecommunica
Owner and Description
Recovery times
Fault ratios (per 100 lines, per 100 customer sites, per
product, minutes of outage per circut)
Percentage of faults resolved within SLA
Number of calls on first contact resolution
Daily calls completed by Customer Service Rep
Number of all call backs
19
02/13/2015
Communications _ Telecommunica
External Factors
20
02/13/2015
Communications _ Telecommunica
21
02/13/2015
Communications _ Telecommunica
Absence of the HR executive from the
organization's executive leadership team results in
loss of HR perspective impacting business results,
ratings on the balanced score card, and
competency assessments of individuals and
functions
Lack of objective information regarding the
effectiveness and the impact of the HR function on
the organizations business outcomes result in suboptimal efficiency and cost/effectiveness outcomes
and legal and regulatory liabilities
Ineffective compensation strategies and processes
result in inability to achieve mission, high
recruitment costs, staffing shortages, training
costs, competency liabilities, community image
and reputation negatives; or, conversely, excess
personnel costs
Inadequate HR management, operational
manager training in personnel related issues, and
limited awareness of staff concerns results in
employee dissatisfaction and higher exposure to
union activity
Org Unit: Communications _ Telecommunica - Major
Process: Manage Knowledge
Org Unit: Communications _ Telecommunica - Major
Process: Facilities Management
22
02/13/2015
Communications _ Telecommunica
Risks and Controls
Internal financial reporting not completed on a
timely or accurate basis
23
02/13/2015
Communications _ Telecommunica
24
02/13/2015
Communications _ Telecommunica
25
02/13/2015
Communications _ Telecommunica
Accruals for benefits, such as profit sharing,
pension and vacation may be incorrectly
calculated, resulting in misstated liabilities
An employee's information may be incoorectly
input on the system (i.e. profit sharing percentage,
investment allocation, benefit coverage)
Employees do not receive pay on a timely basis
Org Unit: Communications _ Telecommunica - Major
Process: Treasury
26
02/13/2015
Communications _ Telecommunica
Number of errors
Days to complete the financial statement close process
Divisional financial approved by divisional management
Number of manual adjusting entries
Travel and entertainment costs as a % of sales
Number of invoices processed per month
Accounts payable aging
Budget to actual variance reports analyzed and acted
upon by divisional owners
The accounts payable ledger interfaces with the gerneral
ledger on a daily basis
A monthly reconciliation of the general ledger to the sub
ledger occurs
27
02/13/2015
Communications _ Telecommunica
28
02/13/2015
Communications _ Telecommunica
Little integration of IT management strategy with
business management strategy
IT architecture is not clearly defined and does not
support future requirements of the business
Data owners designated
IT systems do not comply with user, project or
external requirements (e.g. data privacy laws,
regulations, accepted business practices)
IT human resources do not match the
requirements of the systems in place and being
developed
29
02/13/2015
Communications _ Telecommunica
Segregation of duties
New systems do not meet business requirements
or quality objectives
Technology infrastructure does not support new
applications
30
02/13/2015
Communications _ Telecommunica
31
02/13/2015
Communications _ Telecommunica
Infrastructure and design of the site does not
facilitate the ease of use, accuracy, reliability and
availability of information
32
02/13/2015