Step 1 of 4 · The mapCompany tax department › Controversy & Tax Risk
The mapCompany tax departmentControversy & Tax Risk
Tax controls & assurance
gap
Key controls, control ownership, testing, evidence, remediation, segregation of duties, monitoring of outsourced work: the Tax Control Framework.
The honest read
HMRC's Senior Accounting Officer service is open: it files the certificate, not the controls behind it. Controls, owners, evidence and test results: fully specifiable, no open implementation yet.
A draft: not yet reviewed by a tax specialist.
The brief
- Build on
- The OECD's 2016 report on building better tax control frameworks, GRI 207-2, and the frameworks companies describe in their tax reports.
- A first version
- A control library as data: each control with its risk, owner, frequency, evidence and test steps, and a log of test results.
- Learn first
- 04 · Evidence and review
The brief is a draft for a specialist to review. Built one? Submit it.
Its projects
No open project yet. The brief says what to build on; submit the first one.
Processes of this team
- Tax controversy2 of 5 steps have an open project
- Tax-risk cycle0 of 5 steps have an open project
On Learn
- 04 · Evidence and reviewThe track for this gap