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Primary diagnostic

ECL Governance Maturity Assessment

A practical 16-question diagnostic for finance, risk, modelling, controls, and audit stakeholders who need to understand whether the ECL process is fragmented, controlled, governed, or review-ready.

Score out of 100
Immediate result
Excel report by email
Assessment intake

Start with your role, pressure point, and declared ECL challenge.

Results are stored with your responses so the follow-up conversation can focus on evidence gaps instead of repeating the intake.

Completion
0%

0 of 16 scored questions answered

Next unanswered section: Data and reconciliations (0 of 2)

Scoring scale
0 - Not evidenced

Not established, not known, or unable to be evidenced.

1 - Ad hoc

Some activity exists, but ownership and evidence are inconsistent.

2 - Partly controlled

Controls exist, but handoffs, exceptions, or review trails remain fragile.

3 - Governed

Repeatable process with clear ownership, review, and retained support.

4 - Review-ready

Integrated, consistently operated, traceable, and readily reproducible.

Assessment questions

16 scored questions across 8 dimensions.

Choose the option closest to the process operating today. If a control cannot be evidenced, select the lower rating.

Data and reconciliations
0 of 2 answered
SICR and staging
0 of 2 answered
Models and validation
0 of 2 answered
Scenarios and overlays
0 of 2 answered
Approvals and issues
0 of 2 answered
Movement and reporting
0 of 2 answered
Audit evidence
0 of 2 answered
Disclosure readiness
0 of 2 answered

Data and reconciliations

0 of 2 answered
Question 1 of 16ECL source data is reconciled to approved source systems or the general ledger, validated, and frozen under a controlled run identifier before calculation begins.
Question 2 of 16Data exceptions are quantified, assigned to an owner, resolved or formally accepted, approved, and visible in the final allowance evidence.

SICR and staging

0 of 2 answered
Question 3 of 16SICR, default, cure, restructuring, and rebuttable-presumption rules are approved, version controlled, and tested before use.
Question 4 of 16Stage overrides have documented rationale and evidence, maker-checker approval, and subsequent outcome monitoring.

Models and validation

0 of 2 answered
Question 5 of 16PD, LGD, EAD, discounting, expected life, and recovery methodologies and assumptions are documented, version controlled, and owned.
Question 6 of 16Models and material assumptions are independently validated, monitored or back-tested, and changed only with approval and impact assessment.

Scenarios and overlays

0 of 2 answered
Question 7 of 16Macroeconomic scenarios, data sources, weights, sensitivities, and release criteria are documented, challenged, and approved consistently.
Question 8 of 16Management overlays have an evidenced trigger, quantified basis, double-counting check, approval, expiry or review date, and back-testing plan.

Approvals and issues

0 of 2 answered
Question 9 of 16Roles, decision rights, maker-checker controls, committee review, and final sign-off are defined and retained in one time-stamped review trail.
Question 10 of 16Open issues, late changes, and reviewer comments are tracked to closure with their rerun impact and final approval recorded.

Movement and reporting

0 of 2 answered
Question 11 of 16The allowance is reconciled to the prior reporting date and explained by portfolio, stage, model, scenario, overlay, write-off, and recovery drivers.
Question 12 of 16Management reporting ties to approved ECL outputs and clearly presents material movements, uncertainty, sensitivities, and key judgements.

Audit evidence

0 of 2 answered
Question 13 of 16The evidence pack is generated from the controlled process and includes source versions, reconciliations, approvals, changes, and final outputs.
Question 14 of 16Evidence is retained centrally with access and version controls so the reported allowance can be reproduced without key-person dependency.

Disclosure readiness

0 of 2 answered
Question 15 of 16Disclosure tables and narratives are traceable to approved ECL outputs, assumptions, sensitivities, and movement analysis.
Question 16 of 16ECL disclosures have documented ownership, review, change control, and final reconciliation to the financial statements and reporting pack.

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