Visualize how your organization's current processes align with internal control standards and identify gaps in risk mitigation.
Control Mapping
Visualizing compliance. Strengthening assurance.
What It Is
Control mapping is the process of visually aligning your organization's existing processes, policies, and procedures with established internal control frameworks such as the GAO Green Book, COSO Internal Control Framework, or OMB Circular A-123. It helps you see where controls already exist, where they may be weak, and where they’re missing altogether.
Why It Matters
Too often, organizations think they have strong internal controls, but there’s no clear documentation or systematic way to verify whether those controls actually meet federal standards. Control mapping gives you a bird’s-eye view of how your processes measure up and shows where risk may be slipping through the cracks.
This is especially useful for:
Preparing for single audits
Responding to findings
Strengthening internal assurance functions
Supporting organizational change, restructuring, or new funding
How We Help
At DC Smith Advisory, we use control mapping to strengthen programs that rely on federal financial assistance. from infrastructure grants under IIJA, to public health programs, disaster recovery efforts, and EPA Brownfield funding.
We start by reviewing your current processes and documentation related to the specific grant or program. Then we map those workflows against control objectives — whether using the five components of the Green Book (Control Environment, Risk Assessment, Control Activities, Information & Communication, Monitoring) or the 17 principles of COSO. We also align the work with program-specific compliance requirements found in the OMB Compliance Supplement.
This tailored approach results in a control map that helps your team:
Understand where strong controls already exist
Spot program-specific risks, bottlenecks, or compliance gaps
Prioritize improvements tied to funding source requirements
Sample Work Products
Customized Control Mapping Templates
Crosswalk Diagrams comparing internal controls to federal expectations
Program-Specific Gap Analysis Summaries
Action planning matrix tied to 2 CFR 200.303 or applicable program regulations
Takeaway
Control mapping isn’t about adding red tape – it’s about giving your team the tools to perform better, with confidence. Whether you're managing federal transportation funding, coordinating climate resilience projects, or overseeing public sector grants, we help you make sure your internal controls are doing their job – and documented well enough to stand up to scrutiny.