In this section, we introduce a control framework specific to the control requirements of the operations process and the information process. We again use the Causeway Company cash receipts system, this time to illustrate the control framework.
The control framework provides a structure for analyzing the internal controls of business organizations. However, structure alone is of little practical value. To make the framework functional, you need to feel comfortable using the tools for implementing the framework. In Documenting Business Processes and Information Systems, you saw one of the key tools—the systems flowchart. Now we use the other important tool—the control matrix.
Describe the relationship between the control matrixand the control framework.