06: Resume Command - Control Counts Drill

Question 1

Bullet 5: Yardi Revenue Cycle

How many controls did you document?

Answer 1

8 revenue cycle controls

All 8 are Key controls because they directly affect revenue recognition

Memory Hook: “8 for Yardi” — remember the number first

Question 2

Bullet 5: Yardi Revenue Cycle

Name controls 1-4 of 8

Answer 2

1. Lease data validation — Preventive/Manual/Key
2. Automated billing generation — Preventive/Automated/Key
3. Rent escalation review — Detective/IT-Dep Manual/Key
4. Cash receipts matching — Detective/IT-Dep Manual/Key

First 4: Lease entry → Billing → Escalation → Cash

Memory Hook: “LARC” — Lease, Auto-bill, Rent escalation, Cash

Question 3

Bullet 5: Yardi Revenue Cycle

Name controls 5-8 of 8

Answer 3

5. AR aging review — Detective/Manual/Key
6. Tenant reconciliation — Detective/Manual/Key
7. Straight-line revenue recognition — Preventive/Automated/Key
8. Billing exception report review — Detective/IT-Dep Manual/Key

Last 4: Aging → Recon → Rev rec → Exceptions

Memory Hook: “ATSB” — Aging, Tenant recon, Straight-line, Billing exceptions

Question 4

Bullet 5: Yardi — Rapid Fire

Name all 8 controls in order (30 seconds)

Answer 4

1. Lease data validation
2. Automated billing generation
3. Rent escalation review
4. Cash receipts matching
5. AR aging review
6. Tenant reconciliation
7. Straight-line revenue recognition
8. Billing exception report review

Memory Hook: “LARC-ATSB” — Lease, Auto-bill, Rent, Cash | Aging, Tenant, Straight-line, Billing

Question 5

Bullet 6: NetSuite ITGCs

How many ITGC controls did you design?

Answer 5

6 ITGC controls (plus 6 application controls = 12 total)

ITGCs are infrastructure controls that support application controls

Memory Hook: “6 + 6 = 12 for NetSuite”

Question 6

Bullet 6: NetSuite ITGCs

Name all 6 ITGC controls

Answer 6

1. User provisioning/deprovisioning — Preventive/Manual/Key
2. Periodic access review (quarterly) — Detective/IT-Dep Manual/Key
3. Password/MFA policy — Preventive/Automated/Key
4. Change management for customizations — Preventive/Manual/Key
5. SoD monitoring — Detective/Automated/Key
6. Audit log monitoring — Detective/Automated/Non-key

Memory Hook: “UPPCSA” — User, Periodic, Password, Change, SoD, Audit log

Question 7

Bullet 6: NetSuite Application Controls

How many application controls did you design?

Answer 7

6 application controls (plus 6 ITGCs = 12 total)

Application controls are embedded in the software

Memory Hook: “6 ITGCs + 6 App = 12 total”

Question 8

Bullet 6: NetSuite Application Controls

Name all 6 application controls

Answer 8

1. JE approval workflow (SuiteFlow) — Preventive/Automated/Key
2. COA change control — Preventive/Manual/Key
3. Period lock controls — Preventive/Automated/Key
4. Automated reconciliation — Detective/Automated/Key
5. Non-standard JE review — Detective/IT-Dep Manual/Key
6. Financial report review — Detective/Manual/Key

Memory Hook: “JCPANF” — JE, COA, Period, Auto-recon, Non-standard, Financial

Question 9

Bullet 6: NetSuite — Rapid Fire

Name all 12 controls (6 ITGC + 6 App) in 45 seconds

Answer 9

ITGCs (6):
1. User provisioning/deprovisioning
2. Periodic access review
3. Password/MFA policy
4. Change management
5. SoD monitoring
6. Audit log monitoring

App Controls (6):
7. JE approval workflow
8. COA change control
9. Period lock
10. Automated reconciliation
11. Non-standard JE review
12. Financial report review

Memory Hook: “UPPCSA + JCPANF”

Question 10

Bullet 7: Salesforce-MIP

How many pledge-to-cash controls did you design?

Answer 10

6 pledge-to-cash controls

Spans CRM (Salesforce) to GL (MIP Fund Accounting)

Memory Hook: “6 for Salesforce-MIP”

Question 11

Bullet 7: Salesforce-MIP

Name all 6 pledge-to-cash controls

Answer 11

1. Pledge recording authorization — Preventive/Manual/Key
2. Donor acknowledgment automation — Preventive/Automated/Non-key
3. Payment matching — Detective/IT-Dep Manual/Key
4. Revenue recognition review (ASC 958) — Detective/Manual/Key
5. Three-way reconciliation (CRM↔GL↔Bank) — Detective/Automated/Key
6. Pledge write-off review — Detective/Manual/Key

Memory Hook: “PDPRTP” — Pledge, Donor, Payment, Rev rec, Three-way, Pledge write-off

Question 12

All Bullets — Master Count

Quick: How many controls per bullet?

Answer 12

• Bullet 5 (Yardi): 8 revenue cycle controls
• Bullet 6 (NetSuite): 12 total (6 ITGC + 6 App)
• Bullet 7 (Salesforce-MIP): 6 pledge-to-cash controls

Grand total: 26 controls across 3 systems

If you can’t enumerate them, interviewer assumes you inflated the numbers

Memory Hook: “8-12-6 = 26 total”