Deliverables
What we produce.
The artefacts a Ditton engagement produces, and why each one exists.
Risk and Control Matrix extract
The backbone of the programme: each risk mapped to its assertions, the key control that addresses it, and the attributes needed to test it.
Walkthrough narrative
Traces a transaction end to end to confirm controls exist where documented and are placed to address the stated risk.
Control design assessment
Produced after a walkthrough, to determine whether the control as designed addresses the stated risk and could prevent or detect a material misstatement.
Testing workpaper
Records the population, sample, attributes tested, evidence examined and conclusion on a control’s operating effectiveness.
Deficiency evaluation memo
Documents the severity assessment of a control exception, including aggregation and compensating controls, and the basis for classification.
Remediation tracker
Tracks each deficiency from root cause through remediation to validated closure, with owners and target dates.
Programme status report
Gives management a single view of programme progress, testing status, open deficiencies and risks to the timetable.
Audit committee reporting extract
Summarises ICFR status and deficiencies in the form an audit committee needs to exercise oversight.