Electrolux Control System – Roles and responsibilities (for larger reporting units)
| Role | Sector/Group staff internal control coordinator | Reporting unit internal control coordinator | Process owner | Control operator | Management tester | |||||
| Typically who | Senior person within the Finance organization in the Sector or Group Staff function. | Controller or CFO for the reporting unit. | Person with overall responsibility for the process, e.g., warehouse manager, purchase manager, sales manager. | Person performing the daily activities within the process, i.e. warehouse operator, accounts payable clerk, accounts receivable clerk. | Person with process knowledge but not performing daily activities in the process to ensure independence. | |||||
| Main responsibilities | * Monitor and report on the effectiveness of controls. * Identify skilled resources to ensure sustainability. |
* Plan, coordinate and monitor the timeliness of the documentation, testing and improvement of controls. * Support the process owners, control operators and management testers. |
* Ensure that controls are implemented within the process. * Execute remediation, i.e., improvement activities when controls have been tested and deemed not effective. |
* Document control descriptions. * Perform control activities. * Maintain evidence of controls performed. |
* Perform testing of controls. * Document and report test results. |