This presentation is an effort to showcase relationship between operational efficiency and internal control. Higher the speed execution expected better controls are required.

1. Expected Speed of Execution

2. Control Perception
Too much controls
Lot of confusion
Eliminate control which do not add value

3. Remove Control or Control not followed
Inconsistent result if control not followed

4. Speed & Control
Speed Control
Racer car needs most effective breaks to control the speed.

5. Control & Compliance : Expectations
Level Expectations
Leadership
• Set clear “Tone at the Top”
• Build robust & sustainable control
• Check with supervisor what validations are
performed by him before signing
Supervisory
• Understand the rationale of control
• Validate before signing
• Ensure on-the-job training of written / un-written
controls to executive (specially new
joinee)
Executive
• Compliance of process & procedures
• Document justification for approval request
• Approach right stakeholder in case of any
confusion