Control review
Connect the risks in a process to the checks that can actually prevent or detect an error.
The question
What could go wrong between authorization, processing and reporting? Describe the risk in transaction terms, not only as a policy statement. Consider access, approval and the ability to change records.
The approach
Walk through the process with its owner and observe how the check operates. Record who performs it, what evidence remains and how exceptions are handled. A control that exists only in a manual needs a different response from one that is consistently performed.
The working output
A process map and a risk-to-control register make gaps understandable. Prioritize improvements by significance and practicality, then assign a responsible owner and a date to revisit the change.