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1. What data appears on the Financial Reports for which your company's CEO/CFO are accountable?
2. What IT systems touch each piece of data as it moves along the trail from data entry to reporting?
3. Who has governance and stewardship responsibilities for those systems?
4. For every step along the data trail for each piece of data, what process moves the data from one IT object to the next?
5. What is the COSO / COBIT maturity level for this process?
6. Who is empowered to modify this process?
7. When is it modified?
8. Why is it modified?
9. Where is the documentation for this process and involved IT systems?
10. What control standards are used?
11. Where are control records maintained?
12. What mechanism is in place that allows the CFO to quickly review the answers to all these questions and to drill down through details?
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For each piece of data on my financial reports,
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