Page 39 - NovDefComp

MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
Defined Benefit and Defined Contribution Recordkeeping

Investment Service Operations System

Investment Related Data Reconciliation

Control Objective 2
Controls provide reasonable assurance that investment related data is reconciled completely
and accurately.

Controls Specified by
MassMutual Investment Testing Performed by KPMG LLP and Results of Tests
Operations

2.1 For group annuity trades, Inspected the "Group Annuity Trader NSCC - Trading" Task in
investment operations TreX and the reconciliation for a selection of dates and
associates compare FUNDlinx determined that an investment operations associate compared
Dollar Trades to Cashbook and FUNDlinx Dollar Trades to Cashbook and Unival daily to
Unival daily to determine the determine that the total dollar values of the trades matched and
total dollar values of the trades if discrepancies existed they were researched and resolved.
match. Discrepancies are
researched and resolved in a No Exceptions Noted.
timely manner. The review is
evidenced by documentation
uploaded into the Group Annuity
Trader Role Task in TreX and
are considered electronically
reviewed with the wire approval
email, the QC Review, and the
"Group Annuity Trader NSCC -
Trading" Task in TreX. (DC &
DB)

MassMutual Defined Benefit and Defined Control Objectives, Related Controls and Test of
Contribution Investment Service Operations Operation Effectiveness
System
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