The Revenue Operations team relies on various upstream systems (trip database, partner payout calculation engine, Riders promotion/fare adjustment engine, partner incentives database, taxes & fees, etc.) managed by the Engineering team to aggregate financial data into sub-ledgers which sit outside of Oracle. We use these sub-ledgers to record gross bookings, partner payments and related AR into Oracle on a monthly basis. Currently, there is no ITGC on the majority of these upstream systems. In addition, Engineering can make changes to upstream systems and database without formal review by the Finance department or signoff.

Questions:

1. How would you design controls and checks & balances to ensure our financials are materially complete and accurate at each period-end?

2. How would you partner with Internal Audit and Fintech (IT)/Engineering on these controls?

3. How would you change your approach to the above questions if there is effective ITGC (including change management) in place?