- Severity
- MODERATE
- Status
- OPEN
- Owner
- Legal & Compliance
- Root cause
- Data governance
- Test failure
- Operating effectiveness (COE)
- Opened
- 2026-02-10
- Due
- 2026-09-30
- Closed
- —
141 days old as of 2026-07-01Repeat
Disposal backlog across three retention classes; repeat of 2023 finding.
FAIL
tested 2026-01-31
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 expired record classes and confirm each was disposed within the retention schedule.
- 2.Confirm disposal certifications exist and were signed by the responsible owner.
- 3.Confirm disposal backlog items were tracked and escalated.
Control Design Assessment (CDA)
Procedures evaluating whether the control is designed adequately.
- 1.Obtain and read the retention schedule and disposal certification procedure; confirm disposal timing and certification responsibility are defined per record class.
- 2.Confirm the procedure requires certification evidence to be retained after disposal.
Related issues
Same root cause or a shared entity
Score contribution
Issue-pressure points as of 2026-07-01, before the factor is capped at 0–100.
- Records Retention Program18 of 18 pts
100% of this entity’s issue pressure
Annual priority score: 46 · issue pressure carries 15% weight in the active model — one factor among several behind that score.
- MODERATE severity: 12
- Repeat finding: +6
Linked entities
- Records Retention Program
PROGRAM · MODERATE