Control detail

Regulatory report certification

ctl-027 · PREVENTIVE · QUARTERLY

ctl-027

Reports are certified by preparers and reviewers before submission.

Key control
Type
PREVENTIVE
Automation
MANUAL
Frequency
QUARTERLY
Owner
Finance Controllership

Control Design Assessment (CDA)

Procedures evaluating whether the control is designed adequately.

No design-assessment procedures defined yet.

Control Operating Effectiveness (COE)

Procedures evaluating whether the control operated over the testing period.

No operating-effectiveness procedures defined yet.

Linked risks

  • Regulatory report misstatementmitigation 3

Framework mappings & latest test

A&A-04
Latest test:PASS2026-04-12