The Risk Approach methodology was implemented to meet the following requirements:
Focus Reconciliation primarily on the risk items
Decrease the workload within the teams
The reconciliation periodicity will be based on the risk classification of the accounts:
HIGH
MEDIUM
KEY
OTHER CONSOLIDATED
NON CONSOLIDATED
| High risk accounts | Medium risk accounts |
|---|---|
| Equity | Other accounts |
| Bank accounts | |
| VAT accounts | |
| Payroll accounts | |
| Technical accounts | |
| Suspense accounts |