2. Controls with Human Intervention

Module Description

Module 2: Setting Up Controls with Human Intervention emphasizes the critical role of human judgment in establishing effective internal controls, highlighting areas where automation and AI have limited application. Participants will learn the importance of strategic thinking and organizational understanding in the design and implementation of controls, where human insight remains essential. The module explores the balance between automation and manual processes, underscoring the areas where human intervention is crucial for ensuring robust control frameworks. By the end, participants will have a clear understanding of where and why manual processes are necessary in control setup.