Evaluate current- and future-state processes and gain insights into management strategies with the CMM in this audit report sample.  

Recommendations include: review the organizational structure to align it with the business strategy; consider whether payroll should be moved from finance to human resources; appoint additional accounting staff to ensure appropriate segregation of duties, oversee new system implementation and address the list of finance priorities; investigate the need for a separate treasury function; establish a project/innovation framework; and evaluate internal requests for technology based on a business case with decisions approved by a senior management committee.