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

 | BU Controls, including IT Controls | Key Controls Pre - CER | SOC Controls Pre- CER | 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 if 06/30/08 | Key Controls as of 09/30/08 | SOCs as if 09/30/08 | Key Controls as of 12/31/08 | SOCs as if 12/31/08 | NET Q over Q Change (KEY) | NET Q over Q Change (SOC) |  | Key Controls as of 3/31/09 | SOCs as if 3/31/09 | Risk Rating
Total - CNEG-WI |  | 19 | 8 | 17 | 9 | 15 | 10 | 15 | 12 | 9 | 10 | 8 | 11 | -2 | 1 |  | 8 | 11
Front Office
Billing |  | 4 | 4 | 6 | 2 | 5 | 3 | 5 | 3 | 5 | 3 | 5 | 3 | -1 | 1 |  | 5 | 3 | Medium
 |  | Key Control 1 |  | 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 |  |  |  |  | Key Control 2 |  | Medium
 |  | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  |  |  |  | Key Control 3 |  | Medium
 |  |  | SOC 4 |  | SOC 4 |  | SOC 4 |  | SOC 4 |  | SOC 4 |  | SOC 4 |  |  |  |  | SOC 4 | Low
 |  |  | SOC 5 | Key Control 5 |  |  | SOC 5 |  | SOC 5 |  | SOC 5 |  | SOC 5 |  |  |  |  | SOC 5 | Low
 |  | Key Control 6 |  | Key Control 6 |  | Key Control 6 |  | Key Control 6 |  | Key Control 6 |  | Key Control 6 |  |  |  |  | Key Control 6 |  | Medium
 |  |  | SOC 7 |  | SOC 7 |  | SOC 7 |  | SOC 7 |  | SOC 7 |  | SOC 7 |  |  |  |  | SOC 7 | Low
 |  |  | SOC 8 | Key Control 8 |  | Key Control 8 |  | Key Control 8 |  | Key Control 8 |  | Key Control 8 |  |  |  |  | Key Control 8 |  | Low
Cash Receipts |  | 1 | 2 | 0 | 1 | 0 | 2 | 0 | 3 | 0 | 3 | 0 | 3 | 0 | 1 |  | 0 | 3 | Low
 |  |  | SOC 1 |  | SOC 1 |  | SOC 1 |  | SOC 1 |  | SOC 1 |  | SOC 1 |  |  |  |  | SOC 1 | Low
 |  | Key Control 3 |  |  |  |  | SOC 3 |  | SOC 3 |  | SOC 3 |  | SOC 3 |  |  |  |  | SOC 3 | Low
 |  |  | SOC 4 |  |  |  |  |  | SOC 4 |  | SOC 4 |  | SOC 4 |  |  |  |  | SOC 4 | Low
Contracts Administration - Customers |  | 5 | 1 | 4 | 3 | 4 | 3 | 4 | 4 | 4 | 4 | 3 | 5 | 0 | 0 |  | 3 | 5 | High
 |  | Key Control 1 |  |  | SOC 1 |  | SOC1 |  | SOC1 |  | SOC1 |  | SOC1 |  |  |  |  | SOC1 | Low
 |  | Key Control 2 |  |  | SOC 2 |  | SOC2 |  | SOC2 |  | SOC2 |  | SOC2 |  |  |  |  | SOC2 | Low
 |  |  | SOC 3 | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  |  |  |  | Key Control 3 |  | Low
 |  | Key Control 4 |  | Key Control 4 |  | Key Control 4 |  | Key Control 4 |  | Key Control 4 |  |  | SOC4 |  |  |  |  | SOC4 | Low
 |  | Key Control 5 |  |  | SOC 5 |  | SOC 5 |  | SOC 5 |  | SOC 5 |  | SOC 5 |  |  |  |  | SOC 5 | Low
 |  | Key Control 6 |  | Key Control 6 |  | Key Control 6 |  | Key Control 6 |  | Key Control 6 |  | Key Control 6 |  |  |  |  | Key Control 6 |  | High
 |  |  |  | Key Control 7 |  | Key Control 7 |  | Key Control 7 |  | Key Control 7 |  | Key Control 7 |  |  |  |  | Key Control 7 |  | High
 |  |  |  |  | SOC 8 |  | SOC 8 |  | SOC 8 |  | SOC 8 |  | SOC 8 |  |  |  |  | SOC 8 | Low
Monthly Accounting Close |  | 6 | 0 | 4 | 2 | 4 | 1 | 4 | 1 | 0 | 0 |  |  | 0 | -1 |  |  |  | High
 | Moved to KY documentation | Key Control 1 |  |  | SOC 1 |  | SOC 1 |  | SOC 1 |  |  |  |  |  |  |  |  |  | Low
 |  | Key Control 2 |  | Key Control 2 |  | Key Control 2 |  | Key Control 2 |  |  |  |  |  |  |  |  |  |  | Medium
 |  | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  |  |  |  |  |  |  |  |  |  | High
 |  | Key Control 4 |  | Key Control 4 |  | Key Control 4 |  | Key Control 4 |  |  |  |  |  |  |  |  |  |  | High
 |  | Key Control 5 |  |  | SOC 5 |  |  |  |  |  |  |  |  |  |  |  |  |  | Low
 |  | Key Control 6 |  | Key Control 6 |  | Key Control 6 |  | Key Control 6 |  |  |  |  |  |  |  |  |  |  | High
Revenue & CoS Accrual |  | 3 | 1 | 3 | 1 | 2 | 1 | 2 | 1 | 0 | 0 |  |  | -1 | 0 |  |  |  | High
 | Moved to KY documentation | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  |  |  |  |  |  |  |  |  |  | Medium
 |  | Key Control 2 |  |  | SOC 2 |  | SOC 2 |  | SOC 2 |  |  |  |  |  |  |  |  |  | Low
 |  |  | SOC 3 | Key Control 3 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | High
 |  | Key Control 4 |  | Key Control 4 |  | Key Control 4 |  | Key Control 4 |  |  |  |  |  |  |  |  |  |  | High