Robust accounting system

This criterion assesses whether the organization has implemented a reliable, secure, and appropriate accounting system that accurately records all financial transactions and produces timely financial reports. A robust accounting system is fundamental to financial management, transparency, and accountability. Scope includes system configuration, access/security, audit trails, period controls, journal workflows, reconciliations support, and interface/import controls. Budgeting/forecasting and strategic performance reporting are assessed only insofar as they are generated from the accounting system.