The relationship among business processes, controls and evaluations of controls, from Frequently Asked Questions about EPAP.
The relationship among business processes, controls and evaluations of controls is best depicted as follows:

EPAP_relationships

At the bottom of this diagram is the Business Process. A good example of a business process is the collection of gas charts and meter readings.

Above the Business Process is the Control. A good example of a control is the logging all the gas charts and meter readings to ensure all the expected data has been gathered for a given production period.

Above Control comes the Evaluation of the Control. A good example of an evaluation of controls is to examine the log of gas charts and meter readings for a given production period.

To invite a Corvelle consultant to your office to describe these relationships and how to keep them distinct, please contact us.