This diagram shows the organization of the control activities table, and how the components of the table relate to the COSO Cube.
There is a control activities table for each process category from the Pay Administration Model.
The first two columns of the table, the Control Process and Control Activity are COSO Cube Control Components.
The next two columns of the table, Responsible and Accountable, respond to the COSO Cube Organizational Responsibilities.
The fifth column, control Objective is the equivalent of the COSO Cube Control Objective
The Sixth column, Control Risks, is another COSO Cube Control Component.
A seventh column, ID has been added to uniquely identify each control activity.
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