HAI Mindbridge Control Point

CP

for each control point, we give 8 scores. 7 and overall

• Rules-based | Pass/Fail (0 or 100%)

• Expert Rules | Low/Medium/High (expert judgment)

• Statistical | 0~100% (statistical model)

• Machine Learning | 0~100% (data learning)

CP Weight Determination Criteria

• Audit importance

• False positive possibility

• Correlation with actual errors/fraud

CPs Recommended for Adjustment: CPs that require weight adjustment to be effective:

• Material Value: "Material amount" threshold varies by client

• Manual Entry: Manual entry patterns differ by company

• Suspicious Keywords: Suspicious keywords differ by industry

• POP-related: Need to adjust period-over-period variance thresholds

Not Recommended for Adjustment