The Process Classification Scheme (PCS) is a framework used by Protiviti to define the functions or processes of a business in two categories: operating processes, and management and support processes. It can be used to organize information about a company according to relevant business and/or industry processes. The PCS is also useful because it defines the individual functions of a business that should take place at the strategic, operational and tactical levels. The PCS is particularly useful in deconstructing a business down into the essential activities that make it work and create value.
The PCS can be used as a “roadmap” or even a checklist to help identify processes, related risks and potential controls that may be applicable to an organization.