Report data lineage documentation

Control Design Assessment (CDA)

Procedures evaluating whether the control is designed adequately.

1. 1.Obtain and read the lineage documentation standard; confirm it requires each report line item to trace to an authoritative source system.
2. 2.Confirm the documentation requirement covers all in-scope regulatory reports, not only a subset.

Control Operating Effectiveness (COE)

Procedures evaluating whether the control operated over the testing period.

1. 1.Select 25 line items across the in-scope reports and confirm each traces to its documented authoritative source.
2. 2.Confirm lineage documentation was updated when a source system change affected a mapped line item.
3. 3.Confirm gaps identified in lineage documentation were tracked to closure.

Linked risks

• Regulatory report misstatementmitigation 2

Framework mappings & latest test