Control detail

Payroll change approval

ctl-019 · PREVENTIVE · CONTINUOUS

ctl-019

Compensation and bank detail changes require independent approval.

Key control
Type
PREVENTIVE
Automation
SEMI_AUTOMATED
Frequency
CONTINUOUS
Owner
Human Resources

Control Design Assessment (CDA)

Procedures evaluating whether the control is designed adequately.

No design-assessment procedures defined yet.

Control Operating Effectiveness (COE)

Procedures evaluating whether the control operated over the testing period.

No operating-effectiveness procedures defined yet.

Linked risks

  • Payroll disbursement errormitigation 3

Framework mappings & latest test

IAM-04
Latest test:PASS2026-01-30