Internal Managerial Control (OSGG 600/2018)
Documenting and maintaining the 16 internal managerial control standards: control environment, performance, information and communication, control activities, auditing and evaluation.
Smart SCIM · BSC · GRC
MOBIUS SOFTWARE · GOVERNANCE, STRATEGY & INTERNAL CONTROL
Internal managerial control (OSGG 600/2018) · Balanced Scorecard · GRC
Smart SCIM BSC / GRC
Clear strategy. Verifiable control. Data-driven decisions.
A complete, integrated IT solution for strategic management and internal control — a multi-organizational collaborative system with concurrent role-based access and a centralized Microsoft SQL Server relational database, with no limit on the number of users.
OSGG 600/2018 & BSCinternal managerial control and strategy cascaded down to the employee
Unlimitedconcurrent access with no limit on the number of users and entities
100% Traceabilityauthor, creation/modification date, documents, workflows and decisions
MS SQL Servercentralized relational database, integrable through standard methods
01 · General information · BSC / GRC configuration
From strategy to execution, in a single collaborative environment.
The IT application MOBIUS Smart SCIM BSC/GRC is a web-accessed collaborative working environment in which each user is assigned a role in the organizational structures matching their role in the application, and can perform the operations entrusted to them regarding managing objectives, monitoring the associated indicators, managing working meetings and proposals for strategy components, risks and indicators.
The system allows concurrent access for users in all entities that are part of the project, with no limit on the number of users, giving management complete support in analysis, visualization and reporting for strategic decision-making.
1 · A complete IT solution
An integrated platform for strategic management (Balanced Scorecard), internal managerial control (SCIM) and risk management (GRC).
2 · A multi-organizational collaborative system
A state-of-the-art architecture, with concurrent role-based work and integration with other information systems through standard methods.
3 · MS SQL Server database
A centralized relational database, installed on the project's infrastructure, using Microsoft SQL Server.
SMART SCIMBSC · GRC · MS SQL
Strategy MapObjectives & causal relationships
SCIM controlOSGG 600/2018 standards
Risks & KPIsTargets, alerts & measures
Audit & Reviews100% traceability
Procedures & WorkflowsVersions & approvals
Meetings & ProposalsCollaborative web work
02 · Connected governance · SCIM · BSC · GRC
Three disciplines working together on a centralized architecture.
Compliance, strategy and risk become a coherent management system, not separate initiatives. Objectives, indicators, risks and control measures use the same language and the same source of truth.
Balanced Scorecard & Strategy Execution
A cyclical methodology for defining strategic objectives based on the causal relationships between processes, organizational alignment and cascading objectives down to employee level.
Governance, Risk and Compliance
A risk register linked directly to objectives and activities, assessment of probability and impact, treatment measures, monitoring of internal/external rules and complete audit trails.
The functional and collaborative architecture of the BSC / GRC platform
Concurrent web access · No user limit · Table-level traceability1. Coordination level
The Central Group for Strategic Management — decision synthesis, consolidation of multi-entity reports and oversight of strategy fulfillment.
2. Entities / Structures level
The Strategic Management Groups in the entities that are part of the project — departments, directorates, subordinate institutions or branches connected through workflows for Administration, Management and Reporting.
3. The BSC Platform Core
Strategic & Derived Objectives
Indicators (KPIs) & Targets
Role-based Responsibilities
Measures & Initiatives
Periodic Reviews
Working Meetings & Minutes
Notifications & Alerts
Statements and Reports
4. Technical Foundation & Audit
Multiple security layers
Unrestricted access (unlimited users)
Organizational Structure Management
Electronic Archiving
Microsoft SQL Server database
Mandatory traceability fields: Creation / modification date & Author
03 · A common workspace · Integrated capabilities
Features for administrators, managers and teams.
The structure of the application provides, on the one hand, working tools for administrators and, on the other, role-based access and collaborative work for all users of the system.
01 · STRATEGY
Strategic objectives and cascading
Defining general and specific objectives, establishing causal relationships, weighting them and cascading them down to the level of structure, activity and employee.
02 · PERFORMANCE
Indicators (KPIs) & Scorecard
Monitoring targets, achieved values, trends and alert thresholds for each Balanced Scorecard perspective and operational process.
03 · RISK & CONTROL
Risks and controls (GRC)
Identifying, assessing, treating and monitoring organizational risks, with proposals for risk components and corrective or preventive measures.
04 · COMPLIANCE
SCIM internal control (OSGG 600/2018)
Complete coverage of SCIM requirements and standards with documented procedures, versions, approvals, evidence, owners and clear deadlines.
05 · ORGANIZATION
Responsibilities and employee evaluation
Clear roles linked to the organizational chart, owners of objectives and risks, approval workflows and linking individual contributions to the entity's objectives.
06 · COLLABORATION
Working meetings, proposals and documents
Managing working meetings (agendas, decisions, minutes), recording strategy/indicator proposals and electronic archiving of documents.
07 · AUDITABILITY
Audit, reviews and 100% traceability
All tables automatically include the Creation/last modification date and the Author, ensuring complete traceability for internal and external audit.
08 · ANALYSIS
Complex search and reporting
A search engine whose results link directly to the related information, and multi-criteria extractions to substantiate strategic decisions.
04 · Strategy execution · The continuous management cycle
A continuous process, from the legislative and reference framework to learning and adaptation.
The platform closes the management loop through measurement, analysis, testing of changes and adaptation of strategic objectives.
01
Reference framework
legislation and planning
02
Plan & Strategy
the entity's strategy and action plan
03
Alignment
derived objectives and owners
04
Execution
activities and strategic initiatives
05
Control & Oversight
KPI and risk monitoring
06
Learning & Adaptation
testing changes and review
The operational flow of Strategic Objectives in the platform (according to the BSC / SCIM methodology)
Step 1 · Reference base
Taking the legislative and planning framework into the Entity Strategy and structuring the Action Plan.
Step 2 · Processing and Planning
Defining the derived objectives, activities and performance indicators associated with each direction.
Step 3 · Assigning responsibilities
Distributing responsibilities across organizational structures, SCIM committees, working groups and users.
Step 4 · Monitoring, Oversight, Reporting
Continuous tracking of progress, oversight of deviations and extraction of decision reports.
05 · The strategic perspective · Balanced Scorecard & Strategy Map
Four perspectives. A single value-creation logic.
The causal relationships between objectives become visible, measurable and easy to communicate across the whole organization.
1. Beneficiaries / Customers Perspective
Public or commercial value delivered to citizens, beneficiaries and institutional partners.
Results, quality of services and trust · Objective → KPI2. Internal Processes Perspective
Operational excellence, formalized procedures, response times and efficient, controlled management systems.
Procedural compliance and operational effectiveness · Objective → KPI3. Learning and Growth Perspective
Organizational capacity, employee skills, organizational culture, innovation and technological infrastructure.
Development of human and information resources · Objective → KPI4. Financial Perspective
Budget allocation, cost control and use of resources economically, efficiently and effectively.
Financial performance and budget sustainability · Objective → KPIExternal impact factors analyzed (PESTEL): Political · Economic · Socio-cultural · Technological · Environmental · Legal
Interactive visualization in the platform
The Strategy Map — visually connected building blocks
The section Strategy Map provides a visualization of the strategy tree and map, with all building blocks visually connected through causal relationships and direct access to the information, indicators, risks and documents associated with each node.
Strategic Objectives
Causal Relationships
Indicators (KPIs)
Initiatives & Measures
06 · Effective managerial control & Reference frameworks
Five operational levers and eight international and national standards.
Internal control becomes functional when objectives, means, the information system, organization and procedures are tracked in a unified way.
- Objectives: intended effects, measurable targets and risks to avoid
- Means: human, financial and material resources allocated by priority
- Information system: multi-criteria collection, processing and reporting in MS SQL Server
- Organization and procedures: role-based responsibilities, internal/external rules and audit trails
OSGG 600/2018 (SCIM)
Balanced Scorecard (BSC)
COSO Internal Control
COSO Enterprise Risk Management
ISO 31000:2018 (Risk)
ISO 9001:2015 (Quality)
ISO/IEC 27001 (Security)
01
Objectives
Sets the intended results and performance benchmarks for each structure.
02
Means
Links the available resources to achieving objectives economically, efficiently and effectively.
03
Information system
Centralizes data, meetings, proposals and indicators in a single relational database.
04
Organization
Assigns each user the corresponding role in the entity's organizational structure.
05
Procedures and Control
Applies the working rules, checks compliance and keeps 100% traceability of actions.
07 · Benefits and organizational impact
“Better control. Clearer performance. 100% traceability in management activities — user actions, uploaded documents, tracked workflows and applied decisions.”
Objectives achievedeconomically, efficiently and effectively across the whole organization
Resources managedefficiently based on strategic priorities and real data
Compliancecompliance with internal rules and external regulations (OSGG 600, ISO)
100% Traceabilityauthor, creation/modification date, documents, workflows and decisions recorded
Governance dimension
Without Smart SCIM BSC/GRC (Paper files and isolated spreadsheets)
With MOBIUS Smart SCIM BSC/GRC (An integrated collaborative platform)
1. The link between Strategy (BSC), Risks and Procedures (SCIM)
Coherence of the management system
Parallel and disconnected records
Strategic plans, risk registers and SCIM procedures drawn up separately in Word/Excel files, with no causal link and hard to update.
Strategic plans, risk registers and SCIM procedures drawn up separately in Word/Excel files, with no causal link and hard to update.
Strategy Map & single source of truth
Objectives, KPIs, risks, measures and procedures are connected visually and relationally in the same Microsoft SQL Server database.
Objectives, KPIs, risks, measures and procedures are connected visually and relationally in the same Microsoft SQL Server database.
2. Cascading objectives and multi-entity collaboration
Alignment of structures and employees
Slow and limited communication
Collecting reports from directorates or subordinate institutions takes weeks, with contradictory versions of spreadsheets.
Collecting reports from directorates or subordinate institutions takes weeks, with contradictory versions of spreadsheets.
Concurrent access with no user limit
Role-based collaborative web work for all entities in the project, from the Central Group down to department and employee level.
Role-based collaborative web work for all entities in the project, from the Central Group down to department and employee level.
3. Managing working meetings and proposals
Substantiating management decisions
Decisions and minutes not linked to execution
The minutes of SCIM/BSC committees stay in physical files, without automatic tracking of the measures and deadlines set.
The minutes of SCIM/BSC committees stay in physical files, without automatic tracking of the measures and deadlines set.
Integrated meetings, proposals and notifications
Direct management in the application of working meetings, strategy/risk/indicator proposals and deadline alerts.
Direct management in the application of working meetings, strategy/risk/indicator proposals and deadline alerts.
4. Traceability of changes and audit readiness
Internal audit, Court of Accounts, ISO certifications
No verifiable history
Major effort before each audit to reconstruct the history of revisions, authors and supporting documents.
Major effort before each audit to reconstruct the history of revisions, authors and supporting documents.
Native 100% traceability in all tables
Each record automatically keeps the creation date, last modification date, author, uploaded documents, workflows and decisions.
Each record automatically keeps the creation date, last modification date, author, uploaded documents, workflows and decisions.
5. Finding information and extracting reports
Speed of analysis and management response
Manual searches in archives and files
Manually compiling statements by multiple criteria is time-consuming and prone to human error.
Manually compiling statements by multiple criteria is time-consuming and prone to human error.
Complex search engine & multi-criteria reporting
Instant search with results linking directly to the related information, and reports generated according to multiple extraction criteria.
Instant search with results linking directly to the related information, and reports generated according to multiple extraction criteria.
08 · Areas of use & Related ecosystem
Coherent governance for public institutions, multi-entity projects and companies.
The multi-organizational architecture allows both implementation in a single institution or company and coordination of a group of subordinate or partner entities.
Public institutions and authorities
Implementing, documenting and maintaining SCIM in accordance with OSGG 600/2018, linked to institutional strategic plans and multi-entity reporting.
Strategic management (BSC)
Public or private organizations that define their Strategy Map across the 4 Balanced Scorecard perspectives and cascade their objectives and KPIs down to the employee.
Governance, risk and compliance (GRC)
Complex structures that need active risk registers, procedure control, 100% traceable audit trails and ISO 9001 / 27001 / 31000 integration.
Continuity with the other platforms in the MOBIUS ecosystem
Interactive tool · Smart SCIM · BSC · GRC configuration
Assess your maturity level and priorities for SCIM / BSC / GRC
Answer the 4 items below to generate the recommended platform configuration for your organization.
Recommended Smart SCIM · BSC · GRC configuration
Integrated SCIM Implementation (OSGG 600/2018) + BSC Strategy Map and Risk Register
- Stage 1 (Structures, Roles & Reference base): Configuring the organizational chart and roles in the platform (no user limit) and transposing the Entity Strategy and the OSGG 600/2018 standards.
- Stage 2 (Strategy Map, Cascading & Risks): Connecting strategic and derived objectives with KPIs, the risk register and the related procedures.
- Stage 3 (Monitoring, Meetings & 100% traceable Reporting): Day-to-day operation of meetings, proposals and reviews, with multi-criteria extraction for management and audit.
09 · Let's start now · Demo & Assessment
Connect strategy, internal control and risk management in a single platform.
We are here to help you through every step of the configuration and implementation process — from defining the Strategy Map and SCIM standards to collaborative operation and decision reporting.
Direct Phone (Monday – Friday, 09:00 – 18:00)
+40 722 377 877
Call now →
Commercial & Technical Email
office@mobiussoftware.ro
Request a demo or an analysis for Smart SCIM · BSC · GRC
Fill in the items below. The request is sent directly from the site to the Mobius Software team (no email client in the browser or validation of your address required).