Prisme Assessment
Measure, position, develop consolidation, EPM and FP&A skills.
Prisme Assess measures nineteen competencies against a published framework. The measurement positions the person: level, position on two axes, gap to each professional environment. Prisme Learn develops on the measured gap; certification sets a verifiable tier.
Who it is for
Finance leadership
Measurement before hiring, a map of the team across nineteen competencies, a training plan based on the measured gap.
Team manager
Each team member's level, the modules to assign, the measured progression.
Firms, integrators, software vendors
Engagement teams built on verified skills, from the accounting technician to the EPM consultant.
Specialist recruiting firm
The measurement attached to the profile presented, against the level the position expects.
Consolidation professional
A measured profile, a report to present, a path targeted at what remains to be acquired.
Nine profile positions
Each axis is read in three score bands. To develop: 0 to 59. Progressing: 60 to 74. Established: 75 to 100. Crossing the two bands gives the position, which describes a situation, not a hierarchy.
Position
Hybrid consolidation professional
Holds the accounting technique and engages usefully with the set-up that serves it.
The four levels
Designs the set-up, supervises and arbitrates as technical lead.
Handles a complex scope, arbitrates and analyses a close independently.
Runs a standard scope independently, with a review.
Performs standard work under supervision.
Thresholds and tier rules: Prisme Assess tab, scoring rules.
From measurement to remediation
Measure
Prisme Assess
Nineteen competencies measured in one session: questionnaire, close audit, correcting a close in the tool.
Position
The framework and the report
Level, position on two axes, gap to each environment, interview questions. The report is available as soon as the session ends.
Develop
Prisme Learn, then certification
The modules designated by the measurement, the measurement repeated, an attestation. A certified tier on a proctored sitting.
Measure
Prisme Assess
One online session and a report available as soon as the session ends.
Composition of a session
| Component | Content | Professional | Senior | Expert |
|---|---|---|---|---|
| Questionnaire | Propositions spread across the eleven technical competencies according to their weight. Options to tick, several of them correct, or a numerical result with a declared tolerance. Each question states the framework it refers to. | 11 questions | 14 questions | 16 questions |
| System dimension | Eight questions on the set-up that produces the consolidation: data model, mappings, configured rules, collection, reporting, migration and control. Measured for every profile, reported separately. | 8 questions | 8 questions | 8 questions |
| Close audit | Document-based consolidated file, ten to eleven anomalies to identify, diagnose, correct and rank. Thirty-five-point scale across six dimensions. | yes | yes | yes |
| Correcting a close in the tool | A consolidated close that runs, and whose statements are wrong, to be corrected inside a consolidation solution. Eight decisions, one hundred points, reported separately. | no | yes | yes |
| Session length | Session to be completed in one sitting, within the allotted time. | 85 min | 155 min | 165 min |
| Price per person | Excluding VAT, per submitted assessment. | €290 excl. VAT | €490 excl. VAT | €690 excl. VAT |
The length is a single envelope, which the participant allocates freely across the components.
Correcting a close in the tool, Senior and Expert
The assessed participant takes over a consolidated close prepared by someone else, inside a complete consolidation solution. Six entities, two currencies, scope, reporting packages, adjustments, intragroup flows, rates, statements, journal and controls.
The file runs and its statements are wrong. He or she corrects in the screens, reruns the cycle as many times as needed, and submits.
A working consolidation solution and a file whose statements come out but are not right.
Find what is wrong, correct it where it should be corrected, rerun the cycle until the statements can be defended.
Seven decisions on seven competencies of the framework, and an eighth: leaving in place the difference that has an explanation. The answer key is computed by the engine, never typed in.
Scoring rules
| Measure | Rule |
|---|---|
| Questionnaire | Each question earns points on one competency, and one only. Multiple choice: several correct options, each wrong option ticked deducts points. Numerical results: tolerance stated with the question. |
| Close audit | Thirty-five points: identification 10, diagnosis 8, correction 7, materiality 4, reasoning 4, close judgement 2. Each finding is tied to the competency it involves. |
| Score per competency | Points obtained over points possible, expressed out of one hundred. |
| Overall score | Average of the scores per competency, weighted by each one's published weight. |
| Level | Overall score at the level's threshold and every competency at the level's minimum. Associate 45 and 25, Professional 60 and 45, Senior 75 and 60, Expert 88 and 75. |
| Tier rules | Thirteen rules set, for certain competencies, a minimum higher than the level's. An unmet rule denies the level; the report names it. |
| Correcting a close in the tool | One hundred points, eight decisions, reported separately and competency by competency. Enters neither the overall score nor the level. |
| Time | Recorded question by question and reported. Deducts no points. An abnormal time raises an alert, read by the person conducting the assessment. |
| Position questions | Questions added for the target position count in the position-fit index, never in the level. |
| Scoring | The report is available at the end of the session. |
The report
out of one hundred, technical axis
and the rule that grants or denies it
on both axes, by band
the smallest weighted gap
points obtained over points possible
out of one hundred, competency by competency
out of one hundred, outside the score and the level
per question, with alerts
the competencies to probe and the technical question to ask for each
Bar: measured score. Marker: level expected by the Consolidation Production environment. Fictitious data.
To check in interview
A measurement says what is established. The report also says what is not, and what the technical interview should cover.
The points actually lost: the questions most heavily missed, the findings not raised on the close file, the competencies below seventy.
One question per point, built on the paper itself: where the participant got stuck, and what should have been produced. Five at most, to keep the interview workable.
A signal raised during the session is carried to the report as a point to confirm in person.
The interview covers what remains to be established. What the measurement has demonstrated does not need to be asked again.
The questions steer the technical content of the interview. They do not replace it, and none of them amounts to a decision.
Commitments
- The decision stays with the person who makes it. The report informs a choice, it does not settle it.
- The result attestation says exactly what was measured, when, and against which framework.
- Every assessed participant remains the owner of their result: no ranking between people, a profile that follows them from one employer to the next.
Develop
Prisme Learn
The skills positioning designates the modules to follow. The path addresses the required progression and attests that it has been achieved.
How the path runs
| Step | Content | Duration |
|---|---|---|
| 1Position the level | A series of questions on the nineteen competencies of the framework. | 30 to 40 minutes |
| 2Receive the modules to follow | Only those whose expected level is not reached, with the time they represent. | immediate |
| 3Work through each module | The rule, its application to a real group, a calculator, scored exercises. Three angles: the standard, market practice, use in the tool. | 45 minutes per module |
| 4Practise in context | Practice cases with an impact on the accounts and three-level investigations, on the same competency, a few days later. | depends on the case |
| 5Repeat the measurement | The same series of questions. The gap closed can be read competency by competency. | 30 to 40 minutes |
| 6Receive the attestation | Result, date and a fingerprint computed on the content. Changing one value changes the fingerprint. | immediate |
Free sequencing, or recommended over four weeks: competencies below the Associate level first, those expected at the next level afterwards.
Programme
Framework, scope and methods
acquiredQualify control, set the scope and apply the right consolidation method.
- Purpose of consolidation and regulatory framework
- Determining the consolidation scope
- Control percentages and ownership percentages
- Choosing and applying consolidation methods
Harmonisation and adjustments
1 of 4Align statutory accounts with group standards and draw every consequence, tax included.
- Harmonisation adjustments
- Leases in consolidation
- Deferred tax in consolidation
- Financial instruments and provisions
Translation and foreign exchange
acquiredTranslate foreign-currency accounts without losing the audit trail of differences.
- Functional currency and presentation currency
- Mechanics of translating accounts
- Translation difference and recycling
- Hyperinflationary economies
Intercompany transactions and eliminations
1 of 4Neutralise internal transactions without breaking the allocation or the balance.
- Reciprocal balances and income statement items
- Internal profits
- Intercompany dividends and parent-subsidiary regime
- Group share and non-controlling interests
Business combinations and scope changes
4 of 4Handle entries into and exits from the scope and their lasting consequences.
- Purchase price allocation and fair value
- Goodwill and impairment testing
- Step acquisitions
- Disposals and deconsolidation
Financial statements and reporting
acquiredProduce consolidated statements that balance and can be explained.
- Primary financial statements and presentation
- Statement of changes in equity
- Consolidated cash flow statement
- Notes, segment information and reconciliations
Consolidation systems and control
2 of 4Make the system produce the intended treatment, in a traceable and controlled way.
- Data model and family-flow matrix
- Rules, sequencing and manual entries
- Close workflow and post-close adjustments
- System controls, audit trail and application security
In colour: the eight modules designated by one sample profile's measurement, out of the twenty-eight in the programme, that is six hours of training. Fictitious data.
Position
The framework
Published before it is applied: competencies, weights, thresholds and rules can be read by the assessed participant. Version 1.0, annual revision, Creative Commons Attribution - NoDerivatives 4.0 licence.
Two axes, nineteen competencies
Eleven technical competencies, eight system and organisation competencies; one score out of one hundred per axis, with no average between the two. The technical score sets the level. The system score, reported separately, places the person on the positions and against each environment's expectations.
Business
The accounting subject matter. A competency's weight reflects frequency, the cost of error and the difficulty of acquisition.
- Purpose of consolidated accounts, process sequence, harmonisation.
- Control, percentages, applicable methods, exclusions.
- Reciprocal balances, internal flows, internal profits, dividends.
- Equity allocation, non-controlling interests, consolidated reserves.
- Price allocation, goodwill, impairment.
- Acquisitions and disposals, loss of control, transactions between shareholders.
- Functional currency, applicable rates, translation difference, recycling.
- Consolidation deferred tax, recoverability, offsetting.
- Consolidated statements, cash flow statement, scope and currency effects.
- Close sequence, controls, audit trail, year N to N+1 cycle.
- Materiality, arbitration, escalation, stance towards a request.
Systems and organisation
The system and the organisation that produce the accounts: data model, configured rules, organised collection, reporting, recovery after a change.
- Analysis axes, granularity, uniqueness of collected data.
- Mapping tables, breakdowns, load controls.
- Processing sequence, execution conditions, traceability.
- Statuses, locking, delegation, handling of delays.
- Reporting granularity, reconciliation, comparability between periods.
- Unambiguous business rules, test sets, acceptance criteria.
- Migrated history, parallel run, day-to-day operations.
- Controls over the set-up, audit trail, access rights, data integrity, coordination of audit stakeholders, findings and remediation, change management.
The line under each competency shows its weight in the axis. A click unfolds the scope the competency covers.
Ten professional environments
Five environments seen from the technical side, five seen from the system side. Each designates the competencies it makes critical and the level expected on each of the nineteen.
Seen from the business side
Seen from the systems side
Consolidation Production
Performs consolidated closes: reciprocal transactions, translation, financial statements, controls, operational autonomy.
Competencies made critical
Measured profile, against the selected environment
Axis A, business
Axis B, systems and organisation
Bar: measured profile on both axes, fictitious data. Marker: level expected by the selected environment. Bold line: competency this environment makes critical.
Six aptitudes
Aptitudes measure the ability to reason in an environment not yet practised. They are kept separate from demonstrated competency.
| Aptitude | Competencies involved | Basis |
|---|---|---|
| Running a close | Close and controls, Fundamentals | Close cycle and fundamentals |
| IFRS framework | Business combinations and goodwill, Translation and currencies, Deferred tax | Combinations, currencies, deferred tax |
| External growth | Changes in ownership, Business combinations and goodwill | Scope changes and goodwill |
| Cash flow statement | Statements and cash flow | Consolidated statements and cash flows |
| Complex group | Scope and methods, Intragroup operations, Equity and investments | Scope, reciprocals, equity |
| Autonomy and judgement | Analysis and judgement, Close and controls | Professional judgement and controls |
What enters the score
| Quantity | Treatment | Detail |
|---|---|---|
| Demonstrated competency | Enters the score | What the person can produce, measured on their answers and on the close file they handled. |
| Declared experience | Recorded, outside the score | The scopes, tools and operations the person says they have practised. Context information, never a point. |
| Interest | Recorded, outside the score | The stated wish to move towards another environment or profession. Informs the path, does not weigh on the level. |
| Potential | Not measured | No promise is scored. Only the aptitude to reason outside one's scope is measured, and presented separately. |
- Every score point is justified by an observed criterion.
- The report distinguishes what is measured from what is declared.
- The framework is independent of any tool and any vendor.
Governance
| Version | Framework version 1.0. Annual revision announced, each version remaining citable. |
|---|---|
| Licence | Creative Commons Attribution - NoDerivatives 4.0. Reproduction, citation and commercial use are free. No modified version under the same name. |
| Internal use | Job description, interview grid, team map, training path: use expressly authorised. |
| Independent review | The framework is submitted to outside practitioners, competency by competency, on the expectations and on the scale. |
Verifying an attestation
| Means | What it establishes |
|---|---|
| Content fingerprint | Computed on the date, the sitting parameters and each score obtained. Changing a single value changes it. |
| Result file | It carries the same fingerprint, recomputed on import and compared with the one it declares. Any discrepancy is flagged. |
| Original document | It is served from the issuer, through a signed link that expires. Altering the link invalidates it. |
| Certificate identifier | Issued on a proctored sitting, the certificate sets a tier per domain for twenty-four months. Its page shows holder, domain, tier and validity. |
The fingerprint establishes the integrity of a content. It establishes neither the identity of the assessed participant nor the authenticity of a document presented away from its source.
Pricing and terms
Prices exclude VAT for an organisation and include VAT for an individual. No payment inside the application.
Organisation
| Offer | Price | Unit | Content |
|---|---|---|---|
| Assessment | €290 excl. VAT | per person, Professional product | Questionnaire and close audit. Full report against a target profile. Senior €490 excl. VAT and Expert €690 excl. VAT, correcting a close in the tool included. |
| Team licence | €690 excl. VAT | per seat per year, five seats minimum | Full assessment of each team member, assigned modules and practice cases, dashboard and skills map. |
| Team map | €8,000 excl. VAT | fixed fee, ten to fifteen people | Assessment of each member, map of the nineteen competencies, debrief and development plan. |
Individual
| Offer | Price | Unit | Content |
|---|---|---|---|
| Initial positioning | Free | no account needed up to the result | Fifteen questions in three steps, skills profile and recommendation, one discovery practice case. |
| Module | 69 € | per unit, forty-five minutes | Five practice cases including one investigation, final assessment and distinction. Practice case series €29, advanced module €99. |
| Learning path | 299 € | on one objective, over three weeks | Three modules and their practice cases, control test, level attestation. |
| Subscription | 49 € | per month, or €490 per year | Twenty-eight modules and ten investigations, progression, tiers, distinctions. Quarterly control test with the annual plan. A purchased module is deducted from the subscription for thirty days. |
| Certification | 249 € | per proctored session | Full assessment and in-depth hands-on case, one tier per domain valid twenty-four months, verifiable by identifier. |
Ordering and payment
| Step | Terms |
|---|---|
| Account opening | A professional address, a verification link, no password. Three assessments are included at opening. |
| Order | Each submitted assessment uses one credit. Beyond the first three, a purchase order opens the next ones. Licence and team map are ordered on quotation. |
| Invoicing | One invoice per month, on submitted assessments, with the purchase order reference. Licence and team map are invoiced on order. |
| Payment | By bank transfer, on receipt of invoice. Ordered credits remain open until used. |
Terms of sale
- Prices exclude VAT for an organisation and include VAT for an individual.
- The billing unit is the submitted assessment. An invitation not opened, expired or cancelled before submission is not billed.
- A per-seat licence and a team map are ordered on quotation and paid on order.
- An individual orders through the contact address and pays by bank transfer before access is opened.
- The report is delivered to the organisation that requested the assessment and to the assessed participant. It is not passed on to any third party.
- The data of assessed participants is processed on behalf of the organisation, as data controller, and erased on request.
- The applicable terms are those published on the order date. Any revision is announced on this page.