2Digital Solutions 

Assess your entity level controls against best practice frameworks



Entity-level controls are internal controls that help to ensure that management directives pertaining to the entire entity are carried out. They are the second level of a top-down approach to understanding the risks of an organisation.

Entity-level controls, along with all other internal controls should be evaluated by independent auditors according to SAS 109 (AU 314) issued by the AICPA. SAS 109 stipulates that "auditors should obtain an understanding of the five components of internal control sufficient to assess the risk of material misstatement of the financial statements whether due to error or fraud, and to design the nature, timing, and extent of further audit procedures.

This generally means that management do not get the opporutnity to assess or view the detailed results of these assessment in real-time.

The ELC Toolkit, whilt aimed at assisting auditors with this important tasks, also makes it possible for management to either participate in the process or to perform their own internal self-asessments against published best practice guidance. This helps management identify those areas that may need attention a lot sooner since a self-assessment can be performed at any time.


ELC Toolkit assist auditors in assessing their clients' entity level controls whilst enabling organisations to also perform self-assessments of these controls on a continual basis.

ELC Toolkit



Map the results of the component assessment to the principles set out in KING IV

ELC Toolkit



View the results in detail alongside management assertions, evidence, ratings and overall comments

ELC Toolkit



Set up multiple sessions through the year and invite anybody in your organisation to participate in the assessment




Where the assessment is performed by auditors, the results can be easily shared with the client