What must remain true?
Every control begins with a defined financial, statutory or decision outcome.
FCF 1.0 · Methodology
How SGBS turns financial work into controlled infrastructure.
The framework separates the objective, accountability, execution, evidence, review and escalation of each material control.
Who owns the outcome?
The accountable owner remains responsible even when execution is delegated.
Who performs it—and when?
Frequency, inputs, workflow and tolerances are made explicit.
What proves operation?
A completed task without retained evidence cannot be independently verified.
Who challenges the result?
Review is separated from preparation where the risk and resources justify it.
What happens when it fails?
Exceptions move to named decision-makers within defined time limits.