Internal Controls Library

Overview

Internal controls are embedded in workflows, not written only as policy text. Each control has: trigger, owner, mechanism, evidence, review cadence, exception handling, and audit-log linkage.

Required first reads

• doctrine/accounting-finance-doctrine.md
• doctrine/references/ledger-invariants.md
• doctrine/references/role-conditioned-shell.md
• doctrine/references/required-patterns.md
• doctrine/references/forbidden-patterns.md

Core controls

Segregation of duties (SoD)

Maker, checker, approver, accountant, controller, auditor, administrator. Same person cannot end-to-end: