A new way of seeing and developing it
A simple and straightforward way to understand and understand the Internal Control Matrix System is to think of it as a series of control questionnaires on different aspects of the company. But with the first particularity that both operational personnel and members of the organizational staff participate in its writing.
In this, he gives rise to the new form of group design. Just as in the design of products it is convenient the joint and interactive participation of process and production engineers, designers, marketing and sales personnel, and even finance, in the design of these questionnaires members of the sectors or services that are subject of control, as well as members of internal and operational audit, external audit, finance, taxes, among many others.
In a second part, those responsible for carrying out the controls specified in the questionnaires are designated, also determining the periodicity of the same. This tends to give life to the self-control so widespread by the new quality and process management systems.
Now, these questionnaires do not remain on paper, but are transferred to computing. In this way, those responsible for the controls by means of passwords have access to the system and report on compliance with the control measures and specifications.
The result of such controls is reported daily at different levels of the organization, both generally and by exception. In this way, managers can know and evaluate how well the control measures are being met. In this aspect, the system works in the style of a Dashboard.
The system itself has the goodness of allowing the delegation of control tasks, saving time, personnel and resources in terms of evaluation and subsequent report writing, also achieving continuous and not only periodic control of the different economic units (call branches, dependencies, or delegations).
This is undoubtedly a new and revolutionary way of approaching internal control, making this a more effective and efficient activity. We must remember that the best way to increase profits is to always proceed immediately to cover the holes or fissures where resources are lost.
When it comes to internal control, it is not only about traditional issues such as control by opposition, the division of functions or the existence of prenumbered vouchers, to deal only with some, but also to avoid the loss of the most valuable resources of all organization as are your customers. To do this, the question is: how well do we take care of our clients and consumers? Do we keep a statistic of your acquisitions? How high is the turnover of our client portfolio? Do we measure, record and analyze the satisfaction levels of our customers and consumers? How often are we doing it?
In another order of issues, such as the production of goods and services, or financial management, there is also room for a series of questions aimed at better management control of organizational processes.
We can thus conclude in relation to the Internal Control Matrix System, which is a new and powerful way to protect and generate organizational competitiveness.
You may need to answer these questions yourself:
- The cost of my internal audit is high and there are always problems discovered out of time and at a high cost? I do not feel sure that all possible business risks are being controlled? Are there various issues that are controlled or monitored very infrequently? No I feel confident that those responsible for the various sectors or services are regularly complying with their control obligations?
If you have yet answered positively to one of these questions, it means that your organization requires a change in its way of controlling, and that change today is called the Internal Control Matrix System.
Suggested reading
Internal Control Matrix - Mauricio Lefcovich - www.monografias.com - 2003
Internal Control Matrix System - Mauricio Lefcovich - www.gestiopolis.com - 2004
