- Severity
- HIGH
- Status
- OPEN
- Owner
- Finance Operations
- Root cause
- Process gap
- Test failure
- Operating effectiveness (COE)
- Opened
- 2025-11-20
- Due
- 2026-05-31
- Closed
- —
223 days old as of 2026-07-01OverdueRepeat
Reconciliation differences repeatedly carried past 5-day escalation threshold.
PARTIAL
tested 2026-05-05
This issue records a COE failure, shown first.
Control Operating Effectiveness (COE)
Procedures evaluating whether the control operated over the testing period.
- 1.Select 25 business days across the period and confirm a reconciliation was performed and evidenced for each.
- 2.For a sample of identified breaks, confirm they were investigated and cleared within the defined SLA.
- 3.Confirm no sampled break remained open past the escalation threshold without documented follow-up.
Control Design Assessment (CDA)
Procedures evaluating whether the control is designed adequately.
- 1.Obtain and read the reconciliation procedure; confirm it defines match criteria, tolerance thresholds, and the escalation path for aged breaks.
- 2.Confirm the reconciliation compares the full payment run to settlement records rather than a sampled subset.
Related issues
Same root cause or a shared entity
- Prior pen test findings unresolvedCOEMODERATE
- EUC inventory staleCOEMODERATE
- Manual payment workarounds undocumentedMODERATE
- Warehouse restore exceeded RTOCOEMODERATE
- Wire callback independence lapseCOELOW
- ATM settlement variance investigation delaysCOELOW
Score contribution
Issue-pressure points as of 2026-07-01, before the factor is capped at 0–100.
- Payment Operations39 of 51 pts
76.5% of this entity’s issue pressure
Annual priority score: 52 · issue pressure carries 20% weight in the active model — one factor among several behind that score.
- HIGH severity: 25
- Overdue: +8
- Repeat finding: +6
Linked entities
- Payment Operations
PROCESS · CRITICAL