ABSTRACT
We can primarily use the phrase “controls framework” to refer to the actual body of controls that apply to a speci‘c domain, and also to the documentation identifying those controls and the need for additional controls and control improvements. Control frameworks provide a systematic approach to documenting, implementing, and improving business controls. A business control is a process that safeguards resources. ‚e concept of a control equally well applies to revenue assurance (RA). ‚e RA function not only implements, executes, and oversees controls, but can also manage its work within the context of control frameworks.
