Are your reconciliation controls on paper, or in operation?
Eight controls, from ownership to monitoring. The same four steps for each: not defined, designed, implemented, operating and documented. At the end, your control map – free.
Structured around the five components of internal control as set out in the GAO Green Book (2025) and referenced in COSO's Internal Control–Integrated Framework (2013); it covers the principles most relevant to reconciliation, not all seventeen. Source text: GAO-25-107721 (U.S. government work, not subject to copyright). iFinances is not affiliated with, endorsed by, or licensed by COSO or the U.S. GAO.
Each question addresses one control and is answered on the same four steps: not defined (0), designed (1), implemented (2), operating and documented (3). A component level is the two step values in that component added, divided by two and rounded to the nearest step (a rounded mean); it is not converted to a 0–100 score and is shown by its step name. No overall score is produced, by design: a self-reported result should not read like an internal control rating. The one shareable number is the count of controls answered at step 3: "N / 8 controls operating and documented". The four components are adapted to reconciliation from the five components of internal control in the GAO Green Book (2025) and COSO's Internal Control–Integrated Framework (2013): control environment and segregation of duties map to Ownership, risk assessment and control activities to Design, information and communication to Information Quality and Evidence, monitoring activities to Monitoring and Remediation. iFinances is not affiliated with, endorsed by, or licensed by COSO or the U.S. GAO. This tool is a self-assessment; it is not an independent audit, a rating or a certification service, and it does not issue an official certificate. Answers are self-reported and unverified.