Human Resource Operations: Risk and Control Matrix (Excel)
68 controls (45 key) for 15 objectives and 29 risks, each with walkthrough questions, evidence to ask for and test steps.
Risk Control Matrix · editable Excel · 3 sheets · ₹149 / $1.49 · lifetime access, up to 5 downloads
This matrix covers HR operations across the employee life cycle: HR policies and the authority matrix, organisation structure and manpower budgeting, roles and competencies, succession planning, recruitment (sources, agencies, requisitions, interviews, checks, medical examination, appointment and documentation), induction and confidentiality, employee master data, KRAs, KPIs and performance appraisal, probation and transfers, training and development, attendance and leave, loans and advances, allowances and reimbursements, exits and full and final settlement, gratuity, and statutory compliance. For every control you see what good looks like, whether it is preventive or detective, manual or automated, how often it runs and whether it is a key control, plus the walkthrough questions, evidence to request and steps to test it. Record what you find, the control owner and any gap in the same sheet: the Summary sheet counts effective, partly effective and ineffective controls by objective as you go. Written so that an auditor new to the process can use it, and detailed enough for experienced reviewers. Editable Excel.
What's inside
- Read Me: how the matrix is laid out and how to use it in an audit
- Risk-Control Matrix: 15 objectives, 29 risks and 68 controls (45 key)
- Each control: type, nature, frequency, key or supporting, and how to evaluate it
- Columns for your response, evidence seen, control owner and gap / action
- Summary sheet: results by objective, updated automatically
Topics: Human Resources · Compliance
Learn it on video
- COSO Principles 4-5 Explained: Competence and Accountability (8 min)
- How to Link Risks to Controls: The Risk and Control Matrix (RCM) (12 min)
- How to Describe Controls in the RCM: Method, Type, Frequency and Test Procedure (8 min)
- How to Test Controls (2): Test of Operating Effectiveness (7 min)
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