Spreadsheet: 43724d1242333652-nested-if-statements-or-choose-statements-needed-for-multiple-conditions-formula-ques2
Sheet: NE

 | BU Controls, including IT Controls | KEY Controls as of 12/31/07 | SOC Controls as of 12/31/07 | KEY Controls as of 03/31/08 | SOC Controls as of 03/31/08 | Key Controls as of 06/30/08 | SOCs as of 06/30/08 | Key Controls as of 09/30/08 | SOCs as of 09/30/08 | Key Controls as of 12/31/08 | SOCs as of 12/31/08 |  | Key Controls as of 3/31/09 | SOCs as of 3/31/09 | NET Q over Q Change (KEY) | NET Q over Q Change (SOC) | Risk Rating
Total - CNEG-NE |  | 26 | 19 | 24 | 19 | 26 | 18 | 25 | 17 | 24 | 20 |  | 21 | 19 | -2 | 0
Front Office
Billing |  | 4 | 1 | 4 | 1 | 6 | 3 | 6 | 3 | 6 | 3 |  | 6 | 3 | 0 | 0 | Medium
 |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  |  | Key Control 1 |  |  |  | Low
 |  | Key Control 2 |  | Key Control 2 |  | Key Control 2 |  | Key Control 2 |  | Key Control 2 |  |  | Key Control 2 |  |  |  | Med
 |  |  | SOC 3 |  | SOC 3 |  | SOC 3 |  | SOC 3 |  | SOC 3 |  |  | SOC 3 |  |  | Low
 |  | Key Control 4 |  | Key Control 4 |  | Key Control 4 |  | Key Control 4 |  | Key Control 4 |  |  | Key Control 4 |  |  |  | Low
 |  | Key Control 5 |  | Key Control 5 |  | Key Control 5 |  | Key Control 5 |  | Key Control 5 |  |  | Key Control 5 |  |  |  | Low
 |  |  |  |  |  | Key Control 6 |  | Key Control 6 |  | Key Control 6 |  |  | Key Control 6 |  |  |  | Low
 |  |  |  |  |  |  | SOC 7 |  | SOC 7 |  | SOC 7 |  |  | SOC 7 |  |  | Low
 |  |  |  |  |  |  | SOC 8 |  | SOC 8 |  | SOC 8 |  |  | SOC 8 |  |  | Low
 |  |  |  |  |  | Key Control 9 |  | Key Control 9 |  | Key Control 9 |  |  | Key Control 9 |  |  |  | Low
Cash Disbursements |  | 4 | 3 | 5 | 4 | 5 | 1 | 4 | 1 | 3 | 1 |  | 3 | 1 | 1 | 1 | High
 |  |  | SOC 1 |  | SOC 1
 |  |  | SOC 2 |  | SOC 2
 |  | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  |  | Key Control 3 |  |  |  | Med
 |  |  |  |  | SOC 4
 |  | Key Control 5 |  | Key Control 5 |  | Key Control 5 |  | Key Control 5 |  | Key Control 5 |  |  | Key Control 5 |  |  |  | Med
 |  | Key Control 7 |  | Key Control 7 |  | Key Control 7
 |  | Key Control 8 |  | Key Control 8 |  | Key Control 8 |  | Key Control 8 |  | Key Control 8 |  |  | Key Control 8 |  |  |  | High
 |  |  | SOC 9 |  | SOC 9 |  | SOC 9 |  | SOC 9 |  | SOC 9 |  |  | SOC 9 |  |  | Low
 |  |  |  | Key Control 10 |  | Key Control 10 |  | Key Control 10
Cash Reciepts |  | 2 | 1 | 2 | 1 | 2 | 1 | 2 | 1 | 1 | 2 |  | 1 | 2 | 0 | 0 | Low
 |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  |  | SOC1 |  |  | SOC1 |  |  | Low
 |  |  | SOC 2 |  | SOC 2 |  | SOC 2 |  | SOC 2 |  | SOC 2 |  |  | SOC 2 |  |  | Low
 |  | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  |  | Key Control 3 |  |  |  | Low
Contracts Administration |  | 0 | 3 | 0 | 3 | 0 | 3 | 0 | 2 | 1 | 4 |  | 1 | 4 | 0 | 0 | High
 |  |  | SOC 1 |  | SOC 1 |  | SOC 1 |  | SOC 1 |  | SOC 1 |  |  | SOC 1 |  |  | Low
 |  |  | SOC 2 |  | SOC 2 |  | SOC 2 |  | SOC 2 |  | SOC 2 |  |  | SOC 2 |  |  | Low
 |  |  | SOC 7 |  | SOC 7 |  | SOC 7 |  |  |  | SOC 7 |  |  | SOC 7 |  |  | Low
 |  |  |  |  |  |  |  |  |  | Key Control 8 |  |  | Key Control 8 |  |  |  | High
 |  |  |  |  |  |  |  |  |  |  | SOC 9 |  |  | SOC 9 |  |  | Low
Deal Capture |  | 2 | 3 | 1 | 4 | 1 | 4 | 1 | 4 | 1 | 4 |  | 1 | 4 | -1 | 1 | Low
 |  |  | SOC 1 |  | SOC 1 |  | SOC 1 |  | SOC 1 |  | SOC 1 |  |  | SOC 1 |  |  | Low
 |  |  | SOC 2 |  | SOC 2 |  | SOC 2 |  | SOC 2 |  | SOC 2 |  |  | SOC 2 |  |  | Low
 |  |  | SOC 3 |  | SOC 3 |  | SOC 3 |  | SOC 3 |  | SOC 3 |  |  | SOC 3 |  |  | Low
 |  | Key Control 4 |  |  | SOC 4 |  | SOC 4 |  | SOC 4 |  | SOC 4 |  |  | SOC 4 |  |  | Low
 |  | Key Control 5 |  | Key Control 5 |  | Key Control 5 |  | Key Control 5 |  | Key Control 5 |  |  | Key Control 5 |  |  |  | Low
Deal Confirmations (moved to KY documentation) |  | 2 | 2 | 0 | 0 | 0 | 0 | 0 | 0 |  |  |  |  |  | -2 | -2
 |  | Key Control 1
 |  |  | SOC 2
 |  | Key Control 3
 |  |  | SOC 4
Gas Operations |  | 6 | 5 | 6 | 5 | 6 | 5 | 6 | 5 | 6 | 5 |  | 6 | 5 | 0 | 0 | High
 |  |  | SOC 1 |  | SOC 1 |  | SOC 1 |  | SOC 1 |  | SOC 1 |  |  | SOC 1 |  |  | Low
 |  |  | SOC 2 |  | SOC 2 |  | SOC 2 |  | SOC 2 |  | SOC 2 |  |  | SOC 2 |  |  | Low
 |  |  | SOC 3 |  | SOC 3 |  | SOC 3 |  | SOC 3 |  | SOC 3 |  |  | SOC 3 |  |  | Low
 |  |  | SOC 4 |  | SOC 4 |  | SOC 4 |  | SOC 4 |  | SOC 4 |  |  | SOC 4 |  |  | Low
 |  | Key Control 5 |  | Key Control 5 |  | Key Control 5 |  | Key Control 5 |  | Key Control 5 |  |  | Key Control 5 |  |  |  | Med
 |  |  | SOC 6 |  | SOC 6 |  | SOC 6 |  | SOC 6 |  | SOC 6 |  |  | SOC 6 |  |  | Low
 |  | Key Control 7 |  | Key Control 7 |  | Key Control 7 |  | Key Control 7 |  | Key Control 7 |  |  | Key Control 7 |  |  |  | Med
 |  | Key Control 8 |  | Key Control 8 |  | Key Control 8 |  | Key Control 8 |  | Key Control 8 |  |  | Key Control 8 |  |  |  | High
 |  | Key Control 9 |  | Key Control 9 |  | Key Control 9 |  | Key Control 9 |  | Key Control 9 |  |  | Key Control 9 |  |  |  | Med
 |  | Key Control 10 |  | Key Control 10 |  | Key Control 10 |  | Key Control 10 |  | Key Control 10 |  |  | Key Control 10 |  |  |  | Med
 |  | Key Control 11 |  | Key Control 11 |  | Key Control 11 |  | Key Control 11 |  | Key Control 11 |  |  | Key Control 11 |  |  |  | Low
Monthly Accounting Close |  | 3 | 1 | 3 | 1 | 3 | 1 | 3 | 1 | 3 | 1 |  | 0 | 0 | 0 | 0 | High
 | All controls moved to one common process in Q1 2009 for all CNEG |  | SOC 1 |  | SOC 1 |  | SOC 1 |  | SOC 1 |  | SOC 1
 |  | Key Controls 2 |  | Key Controls 2 |  | Key Controls 2 |  | Key Controls 2 |  | Key Controls 2
 |  | Key Controls 3 |  | Key Controls 3 |  | Key Controls 3 |  | Key Controls 3 |  | Key Controls 3
 |  | Key Controls 4 |  | Key Controls 4 |  | Key Controls 4 |  | Key Controls 4 |  | Key Controls 4
Revenue & CoS Accrual |  | 3 | 0 | 3 | 0 | 3 | 0 | 3 | 0 | 3 | 0 |  | 3 | 0 | 0 | 0 | High
 |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  |  | Key Control 1 |  |  |  | High
 |  | Key Control 2 |  | Key Control 2 |  | Key Control 2 |  | Key Control 2 |  | Key Control 2 |  |  | Key Control 2 |  |  |  | High
 |  | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  |  | Key Control 3 |  |  |  | Med