Power BI Desktop report
A cropped Power BI Desktop capture showing the assurance measures and filters used in the report.
Power BI Reporting
Risk, Control & Evidence Review
Assurance review view showing how risks, controls, evidence gaps, reviewer queries and owner actions can be reviewed together before governance sign-off.
Assurance review overviewOpen image
A polished assurance overview showing risk, control, evidence and owner state in one review route.
Report view and working records
The Power BI report is shown alongside the records used to explain it.
The Power BI capture shows the report surface. The second view shows the source, checks and owner route that support the assurance review.
Source and review evidence
This source-backed view shows the risk, control, evidence and owner records used to explain the review route.
Assurance evidence
Risk, control, evidence and owner action can be followed in the records.
These extracts show the review chain from risk theme through control and evidence state to owner action.
Risk-control-evidence register extract
A compact extract showing the route from risk theme to control, evidence state, owner and review state before assurance sign-off.
| Risk theme | Control | Evidence state | Owner | Review state |
|---|---|---|---|---|
| Access governance | C-14 privileged access review | Partial evidence received | Operations lead | Under review |
| Financial controls | C-18 manual adjustment approval | Missing approval trail | Finance manager | Escalated |
| Data quality | C-22 source reconciliation check | Incomplete closure note | Data owner | Reviewer query |
| Supplier controls | C-44 third-party assurance update | Statement needs coverage | Commercial owner | Reviewer query |
Overdue evidence and owner action queue
Open evidence items stay attached to the owner action so the review focuses on what needs to be resolved next.
| Evidence/control | Owner | State | Next action |
|---|---|---|---|
| E-077 access sample | Operations lead | Partial | Confirm leaver access removal evidence before pack issue |
| C-18 approval trail | Finance manager | Missing | Escalate missing approval trail and agree revised date |
| E-081 exception evidence | Data owner | Reviewer query | Attach exception closure note for unmatched records |
| C-31 training extract | People lead | Missing | Provide completion extract or record known limitation |
Assurance review
Risk, control, evidence and owner state reviewed together.
Reviewers can see where evidence is weak, which controls need attention and what must be resolved before the governance conversation.
Useful forCompliance managersInternal audit teamsGovernance leadsRisk owners
Assurance reporting weakens when risks, controls, evidence gaps, review owners and assurance actions are spread across separate logs or buried in dense dashboards.
Which risks, controls, evidence gaps or owners need attention before governance review?
An assurance review view with a risk-control-evidence chain, control maturity view, evidence gap pack, reviewer query state and owner action route.
How the work fits together
The review follows each risk through its control, evidence and owner action.
The report view is supported by the underlying register, evidence gap measure, overdue review check and owner queue.
01Source
What the work starts with
- Risk/control/evidence register
- Evidence review records
- Maturity and owner-state records
02Prepare
How it is prepared
- DAX measure notes
- Risk-control-evidence mapping
- Reviewer-state logic
03Check
Checks applied
- High-risk control without evidence
- Reviewer query without owner response
- Maturity below threshold
04Output
What the review receives
- Evidence gap view
- Control maturity review
- Owner action list
05Handover
Notes for the next update
- Assurance review note
- Control-owner follow-up
- Accepted evidence note
- Power BI Desktop
- Control and evidence register
- DAX measures
- Validation outputs
- Assurance reporting
- Risk/control mapping
- Evidence gap design
- Reviewer-state logic
Reviewers can see where evidence is weak, which controls need attention and what must be resolved before the governance conversation.
Built from a non-client example dataset. No protected data is used.
Preparing for review
Evidence gaps and overdue actions are discussed against the control they affect.
Identify the risks, controls, evidence gaps and owner notes that need attention before assurance review.
- 01
The view follows risk, control, evidence and owner state so reviewers can see where assurance is incomplete.
- 02
Readiness, maturity, evidence gaps and overdue actions are shown together.
- 03
The reporting route would use the agreed risk register, control catalogue and owner action process.
Assurance priorities
The controls with weak evidence, late review or unresolved owner action.
High-risk controls with missing evidence that need owner action before assurance review.
Received evidence items that still need owner response or reviewer completion.
Controls below the review threshold that should be discussed with risk owners.
Review inputs
The risk, control and evidence records behind the reporting view.
What is included
- Risk-control-evidence chain
- Evidence gap measure
- Reviewer query check
- Control maturity review
- Owner action route
What it can start from
- Risk/control/evidence register
- Evidence review records
- Owner action list
- Maturity review notes
- Assurance review note
What this example does not claim
- No client assurance material is shown.
- No protected data is used.
- Live implementation would require agreed risk/control definitions, evidence rules and source ownership.
Operational review overview
Operational Flow & Bottleneck Review
- What is difficult now
- Operational reports separate queue size, SLA performance and capacity, obscuring where work is stuck and pressure is building.
- What the work helps decide
- Where is work stuck, which stage is creating SLA pressure and what recovery action should be prioritised?
- Operations
- SLA control
- Capacity
Finance review overview
Finance Scenario & Intervention Review
- What is difficult now
- Finance reports separate revenue, cost and margin, making it harder to see what changed, why it matters and which response needs review.
- What the work helps decide
- What changed in the forecast, which margin or cost drivers matter, and which response should be reviewed next?
- Finance
- Forecasting
- Margin pressure
Capacity planning overview
Capacity, Talent Risk & Planning Review
- What is difficult now
- Workforce reports show headcount without explaining exposed capacity, role family pressure, attrition risk or pipeline constraints.
- What the work helps decide
- Where is capacity exposed, which teams or skills are under pressure and what workforce action should be reviewed?
- Workforce
- Capacity planning
- Talent risk
Next step
Review risk, evidence and owner action together.
Start with the review question, measures and exceptions the current report needs to make easier to understand and act on.