Control Effectiveness Evaluator

Evaluates the design and operating effectiveness of internal controls against a specified business process risk using COSO and SOX principles — classifying each control (preventive/detective, manual/automated, key/non-key), identifying gaps and single points of failure, rating overall control effectiveness, and producing a control assessment summary with prioritized remediation. Use when assessing whether controls adequately mitigate a process risk, preparing for a SOX or internal audit, identifying control gaps, or building a control remediation plan.