Interimcontroles

Interimcontroles are temporary controls implemented to cover a transition period during which an organization changes processes, systems, or regulatory obligations. They are designed to preserve the integrity of operations and the reliability of information while permanent controls are being developed or deployed.

They typically address gaps that arise during system migrations, policy changes, or organizational restructurings. Examples include temporary access restrictions, manual reconciliations, enhanced management review, shielded or compensating controls when a new system does not yet enforce the intended policy, and interim reporting procedures to maintain compliance during the transition.

Implementation involves risk assessment, scoping of the transitional period, defining the duration, assigning ownership, and documenting procedures. The controls are monitored and tested to verify effectiveness and may be retired once the permanent controls are in place; they may also be integrated into the new system or replaced by standard controls as part of the transition.

Impact and considerations include enabling continued governance during change while potentially increasing operational overhead and creating confusion if not well communicated. Effective use requires clear criteria for sunset, formal approval, ongoing oversight, and regular review to prevent control fatigue or drift.

Interimcontroles are commonly used in information technology, finance, compliance, and organizational change initiatives. They function as a bridge between old and new control environments, helping to sustain risk management and assurance during periods of transition. See also internal controls, risk management, and internal audit.