Risk & Controls / Insight
Why Controls Fail
A control can fail because its design is weak or because it is not performed as intended.
Return to your library resultsWhen a control fails, first ask whether it was designed to address the actual risk.
Then test how consistently it was executed, what evidence exists, and whether ownership and escalation are clear. The response depends on the cause.
Put the perspective to work.
Use these questions to connect the resource to your own business context.
What could prevent the objective from being achieved?
How does the control respond to that failure?
What evidence shows its design and actual operation?
Who owns exceptions, escalation and corrective action?
References & context.
Use the framework and jurisdiction applicable to your work. Original examples and templates do not imply endorsement by the referenced organisations.
A question, correction or missing source?
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