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[null,"Process risk control matrix"]
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[null,"For a full description of this kind of risk-control matrix refer to the web page \"Matrix Mapping: the easiest and best way to map internal controls\" at www.workinginuncertainty.co.uk/matrices.shtml"]
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[null,"In this template there are three distinct groups of controls: those already in place, those agreed but not yet operating (i.e. in development), and those proposed but not yet agreed on."]
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[null,"After each set of controls there are revised summaries of the level of control provided."]
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[null,"Several columns are provided for capturing information about controls and you use, ignore, or add to them as you wish."]
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[null,"The set of control objectives can also be changed, and you can even add extra ones if you like."]
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[null,"Another refinement you could add is to insert an assessment of the inherent risk involved with each step and each control objective.  Then add more summary formulae to study how the risk levels stack up to the control levels."]
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[null,"Control objectives are really just risks expressed in a positive form (or you could say that risks are just control objectives re-expressed), so this is a risk assessment tool for business/finance processes."]
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[null,"Please feel free to contact me with any queries or suggestions at matthew@workinginuncertainty.co.uk"]
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[null,"Important note"]
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[null,"Risk management is much more than listing risks and mapping them to controls. This tool is just a small part of your total approach and should only be used where appropriate."]
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[null,"Typically, that means it should be used to check the coverage of 'controls' or rather to think about the performance of a process design against potential challenges or regulations."]
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[null,"To make a real difference to management of risk you should focus on making incremental improvements to the way core management activities are done so that their performance under uncertainty is improved."]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Objectives",null,null,null,"Process steps"]
["Sort","Control group","Control","Control ID","Ref to detail","Owner - operational","Owner - development","Frequency","Sampling","To do date","Performance evidence","Perform-ance rating","Operation cost","Development cost","C","A","V","U","Step A","Step B","Step C","Step D","Step E","Step F","Step G"]
[]
[null,"CONTROLS CURRENTLY IN PLACE"]
[1,"Monitoring","Business monitoring report: debtors","m1",null,null,null,null,null,null,null,null,null,null,1,0,1,1,1,null,1,1,null,null,1]
[2,"Monitoring","Process monitoring report: process stats","m2",null,null,null,null,null,null,null,null,null,null,1,1,0,1,null,1,null,1,1,1]
["etc","etc","etc"]
[]
[]
[null,null,"Summary scores",{"$f":"R11","v":"C"},null,null,null,null,null,null,null,null,null,null,null,"Summary scores",1,{"$f":"INDEX($O$3:$R$3,1,Q11)","v":"C"},{"$f":"SUMPRODUCT(OFFSET($N$5:$N$10,0,$Q11),S$5:S$10)","v":1},{"$f":"SUMPRODUCT(OFFSET($N$5:$N$10,0,$Q11),T$5:T$10)","v":1},{"$f":"SUMPRODUCT(OFFSET($N$5:$N$10,0,$Q11),U$5:U$10)","v":1},2,1,1,1]
[null,null,null,{"$f":"R12","v":"A"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q11+1","v":2},{"$f":"INDEX($O$3:$R$3,1,Q12)","v":"A"},{"$f":"SUMPRODUCT(OFFSET($N$5:$N$10,0,$Q12),S$5:S$10)","v":0},1,0,1,1,1,0]
[null,null,null,{"$f":"R13","v":"V"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q12+1","v":3},{"$f":"INDEX($O$3:$R$3,1,Q13)","v":"V"},1,0,1,1,0,0,1]
[null,null,null,{"$f":"R14","v":"U"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q13+1","v":4},{"$f":"INDEX($O$3:$R$3,1,Q14)","v":"U"},1,1,1,2,1,1,1]
[]
[]
[]
[]
[null,"CONTROLS IN DEVELOPMENT"]
[1,"Monitoring","Business monitoring report: debtors","m1",null,null,null,null,null,null,null,null,null,null,1,1,1,1,1,null,1,null,null,null,1]
[2,"Monitoring","Process monitoring report: process stats","m2",null,null,null,null,null,null,null,null,null,null,1,1,1,1,null,1,null,1,1,1]
["etc","etc","etc"]
[]
[]
[]
[]
[null,null,"Summary scores",{"$f":"R27","v":"C"},null,null,null,null,null,null,null,null,null,null,null,"Summary scores",null,{"$f":"R11","v":"C"},{"$f":"S11+SUMPRODUCT(OFFSET($N$19:$N$26,0,$Q11),S$19:S$26)","v":2},{"$f":"T11+SUMPRODUCT(OFFSET($N$19:$N$26,0,$Q11),T$19:T$26)","v":2},2,3,2,2,2]
[null,null,null,{"$f":"R28","v":"A"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R12","v":"A"},{"$f":"S12+SUMPRODUCT(OFFSET($N$19:$N$26,0,$Q12),S$19:S$26)","v":1},2,1,2,2,2,1]
[null,null,null,{"$f":"R29","v":"V"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R13","v":"V"},2,1,2,2,1,1,2]
[null,null,null,{"$f":"R30","v":"U"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R14","v":"U"},2,2,2,3,2,2,2]
[]
[]
[null,"CONTROLS PROPOSED"]
[1,"Monitoring","Business monitoring report: debtors","m1",null,null,null,null,null,null,null,null,null,null,1,1,1,1,1,null,1,null,null,null,1]
[2,"Monitoring","Process monitoring report: process stats","m2",null,null,null,null,null,null,null,null,null,null,1,1,1,1,null,1,null,1,1,1]
["etc","etc","etc"]
[]
[]
[]
[]
[null,null,"Summary scores",{"$f":"R41","v":"C"},null,null,null,null,null,null,null,null,null,null,null,"Summary scores",null,{"$f":"R11","v":"C"},{"$f":"S27+SUMPRODUCT(OFFSET($N$33:$N$40,0,$Q11),S$33:S$40)","v":3},{"$f":"T27+SUMPRODUCT(OFFSET($N$33:$N$40,0,$Q11),T$33:T$40)","v":3},3,4,3,3,3]
[null,null,null,{"$f":"R42","v":"A"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R12","v":"A"},{"$f":"S28+SUMPRODUCT(OFFSET($N$33:$N$40,0,$Q12),S$33:S$40)","v":2},3,2,3,3,3,2]
[null,null,null,{"$f":"R43","v":"V"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R13","v":"V"},3,2,3,3,2,2,3]
[null,null,null,{"$f":"R44","v":"U"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R14","v":"U"},3,3,3,4,3,3,3]
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