Levels of Mapping - From 10,000 ft View to Deep Dive
Most organizations map their processes, but stop at just one level. The real power of process mapping is unlocked when you align mapping levels with the intended objective: whether you're aligning strategy, designing controls or training staff.
The Three Levels of Process Mapping
| Mapping Level | Purpose | Key Features | Audience |
|---|---|---|---|
| Level 1 – Strategic | Aligning with business goals & value streams | End-to-end process blocks (e.g., Procure-to-Pay) | Board, Executives, Regulators |
| Level 2 – Functional | Defining interdepartmental roles & handovers | Activity flows, responsibilities, input/output linkage | Process Owners, Risk Teams |
| Level 3 – Operational | Designing controls, SOPs, task flows, and system logic | Task-level steps, control points, system triggers | Auditors, IT, Compliance |
Why This Matters
When process maps lack the correct level of depth:
a. Strategic decisions get lost in operational confusion
b. Internal audits struggle to test real control points
c. Policies and SOPs remain disconnected from actual execution
d. Technology teams can't automate or embed controls properly
Using a tiered mapping approach enables proper control design, risk management, workflow automation, training, and accountability.
Real Case Snapshot – The Missing Layers of Control
Context: A private manufacturing group deployed an ERP to streamline procurement and inventory. Despite automation, issues like duplicate payments, unauthorized sourcing, and delayed GRN entries persisted.
Problem:
The company had only Level 1 strategic maps, showing broad procurement and inventory cycles. They lacked Level 2 and 3 maps that would identify real-world process variations and embedded risks.
What We Did:
- Mapped Level 2 functions to show who initiates, reviews, and approves transactions
- Built Level 3 maps showing SAP screens, workflow logic, and where controls should fire (e.g., 3-way match triggers)
- Identified control gaps at task-level (e.g., missing PO validation, lack of duplicate invoice check)
Results:
- Role-based access and control logic embedded in SAP
- SOPs aligned with operational steps
- Internal audit programs redesigned with Level 3 risk-control mapping
Lesson: Strategy lives at Level 1, but assurance lives at Level 3. Don’t stop halfway.
NEXT WEEK – Week 3: From Process Map to Control Map
We show how to move from activity flows to true control architecture by overlaying risks and controls directly onto your process maps.
Wednesday Deep Dive
Echoes of Truth is a weekly thought-leadership series by Crowe’s Risk Advisory – Forensic & Process Excellence Division. It delivers practical insights on forensic investigations, fraud risk, governance, internal controls and process excellence. Each edition draws from real-world engagements and global best practices to help organizations identify red flags, strengthen controls, optimize processes, and build resilient, transparent and high-performing operations.
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