Requirement overview
Achieving asc 606 erp systems implementation requires controls that are documented, tested, and evidenced — not just configured. Auditors look for evidence of operation, not just evidence of design. That distinction drives most compliance programme failures.
Control framework
| Control area | Requirement | Evidence |
|---|---|---|
| Access control | Role-based access, least privilege, periodic review | Access review logs, role matrix |
| Change management | Documented change process, segregation of duties | Change tickets, approval records |
| Data integrity | Audit trails for all financial transactions | System-generated audit logs |
| Reporting | Accurate and timely financial reporting | Reconciliation records, period-end checklists |
What an assessment covers for asc 606 erp systems implementation
Our assessment maps your current ERP configuration against the control requirements, identifies gaps, and produces a remediation plan with named owners and a timeline. The output is a compliance gap register — not a general recommendation.
Audit preparation
Start 90 days before your audit date: run a controls self-assessment, pull evidence packages for each tested control, and brief the business owners who will be interviewed. The common failure is presenting evidence that is correct in aggregate but missing the specific sample the auditor will request.