Twelve threats from a composite nursery, each answered by a control someone performs, with timing and evidence stated: that grid is the AC314 Unit 6 internal control matrix. Searches like "ac 314 unit 6 assignment example", "ac314 unit 6 sample" and "ac314 unit 6 example" land here.
What a finished AC314 Unit 6 internal control matrix looks like
A wide matrix of twelve threat rows and eight columns, followed by a page of notes. Threats come from the two cycle analyses, each written as an event: a dead-plant credit issued without plants returned, a delivery ticket never billed, growing mix paid without a weight ticket, a supplier's bank account changed on an emailed request. Across each row sit the control, the role that performs it, when, the evidence it leaves, whether it prevents or detects, and the COSO 2013 component and principle it serves. Row seven reads: the accounts payable supervisor confirms any bank change by calling the supplier at the number already in the vendor master, and a second person keys the change. Notes explain the three rows where a four-person office could not separate duties.
How a AC314 Unit 6 example is structured
Rows are grouped by cycle and ordered by the ranking the earlier analyses produced, so the largest exposures are answered first. Every control is written as a sentence with an actor, an action, an object and a timing, because a control lacking any of the four cannot be tested. The evidence column carries equal weight: a log, a signed report, a system reason code or a callback note, each something an auditor could later inspect. Type is chosen honestly, and the matrix keeps roughly two preventive controls for each detective one, so no cycle depends on catching errors after they occur. The COSO column cites principles by number, principle 10 for control activities chosen against specific risks and principle 11 for technology controls. The notes page covers the small office and names the controller's weekly review that compensates.
Twelve threats as events
Each row states what happens and what it costs: plants credited but never returned, a shipment never invoiced, a load paid without a scale ticket, a payment sent to a stranger's account.
Actor, action, object, timing
Every control sentence carries all four. The credit manager approves dead-plant credits above 250 dollars against the driver's pickup photo, before the credit posts.
Evidence someone could inspect
Returns log entries, the daily missing-ticket report with initials, override reason codes, a callback note in the vendor file. Each row names exactly one.
Eleven preventive, five detective
Sixteen controls in all. The monthly bench-count reconciliation for the chain is labeled detective, because it finds shrink after the plants are already gone.
COSO principles by number
Principle 10 for control activities chosen against named risks, principle 11 for the access restriction that keeps anyone but the credit manager from overriding the credit stop.
Four people, three conflicts
Where the office cannot separate duties, the notes name each conflict and the controller's weekly review of the credit memo and vendor change registers that offsets it.
Where marks go in AC314 Unit 6
Graders go first to controls that merely invert the threat, such as ensuring credit memos are valid, because nothing in that wording could be performed or tested. Missing actors come next: a control with a passive verb and no role leaves the grader asking who does it, and the answer is nobody. Rows answering a threat with a control aimed elsewhere draw deductions; separating duties does nothing for growing mix loads that nobody counts. The type column is checked for honesty, since a monthly reconciliation labeled preventive shows the terms were not understood. COSO cited by component alone, or cited wrongly, costs precision marks. Matrices with no evidence column, or one that reads simply documentation in every row, lose the testability credit many rubrics give its own line.
Get a AC314 Unit 6 example written to your instructions
Include the threats from your earlier units, or the list handed out with Unit 6, plus the rubric and the matrix layout your section uses. Each threat gets a control with an actor, a timing and evidence behind it, returned within 24-48h. Your first custom sample is free and built on your case alone.
AC314 Unit 6 questions, answered
How many rows does a control matrix need?
As many as the threats your earlier analysis identified, or the number the prompt sets. The AC314 sample carries twelve because the two cycle analyses ranked twelve threats. More rows with thinner controls score worse than fewer with complete ones, since each row is tested for actor, timing and evidence. Where your prompt names a count, the sample keeps the highest-ranked threats and says which were left out.
What is the difference between a preventive and a detective control?
A preventive control stops a threat before it produces a loss or an error, such as a system that refuses an order over the credit limit. A detective control finds the problem afterward, such as a daily report of delivery tickets never billed. Both are needed. Graders check the labels because a reconciliation called preventive signals the distinction was missed.
Should the matrix cite COSO?
When the prompt asks, cite it precisely: the 2013 Internal Control Integrated Framework, its five components and, ideally, the principle each control serves. Citing the framework by name without a component adds nothing. The sample uses principle numbers because they show which part of the framework a control actually belongs to, and a one-line key explains them for the reader.