Backoffice Sourcing - Methodology
HOPTOM has developed a comprehensive methodology to determine which controls lend themselves best to Backoffice Sourcing. We have developed templates for our clients to determine which controls meet the requirements for Backoffice Sourcing. The methodology takes into consideration characteristics such as type of test required, level of judgment involved, and type of control.
Below are examples of types of controls that easily lend themselves to this process:
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IT Controls – Change Control, Security, etc. |
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Application Controls – Segregation of Duty controls |
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Business controls that require simple test plans |
