The 231 model as a living structure.
LexMap 231 is not a management tool: it is an intelligent map of the system of risk, control, evidence and oversight. Processes, offence-risks, controls and evidence linked to the entity's real processes and to the supervisory body's work — with traceable controls that make the model more defensible.
Il rischio di corruzione nel processo acquisti è coperto a monte dall'albo fornitori, ma manca un controllo a valle sull'esecuzione contrattuale e sui pagamenti.
«…il processo è presidiato dalla procedura di qualifica fornitori, fermo restando il monitoraggio periodico…»
§ Administration and substance
Not a 231 management tool: an intelligent map that answers the questions of substance.
A management tool keeps processes, controls and evidence in order: it answers questions of administration. LexMap 231 links the same elements, so you can ask where the entity is really exposed, whether that risk is covered by an effective control and whether the control leaves verifiable evidence — the questions of substance that hold up a defensible model.
- Which processes and controls are catalogued in the model?
- Is the model up to date, complete and filed?
- Are the documents retrievable when needed?
- Where is the entity really exposed?
- Is this risk covered by an effective control?
- Does the control leave verifiable evidence?
- 01
Supervisory body's monitoring plan
The body sees at once where to focus controls: risks without an effective control, already highlighted.
- 02
Post-event response
After a report, trace from the fact back to the process, the control and the missing evidence.
- 03
M&A due diligence
Assess the integrity of a partner's or target's model before integrating it.
§ What makes it verifiable
Where the organisation is really exposed.
Linked to the entity's real processes, not an abstract map.
Each risk linked to the process that generates it.
Controls mapped onto the risk they cover.
Available evidence attached to controls and anomalies.
More effective tools for the oversight bodies.
Not declarative — a model linked to the facts strengthens risk governance and the entity's position.
§ The method
Reading · Structuring · Navigation · Verification
We map your 231 model onto real processes.
We start from your model and existing delegations: you'll see where risks, controls and evidence connect — and where they don't.