- Severity
- MODERATE
- Status
- OPEN
- Owner
- Finance Controllership
- Root cause
- Process gap
- Test failure
- Operating effectiveness (COE)
- Opened
- 2025-11-05
- Due
- 2026-05-31
- Closed
- —
238 days old as of 2026-07-01Overdue
End-user computing inventory 18 months out of date; key spreadsheets uncontrolled.
FAIL
tested 2025-10-31
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 spreadsheets from the current inventory and confirm each has documented input and formula controls in place.
- 2.Confirm the inventory was refreshed within the defined cadence during the period.
- 3.Confirm spreadsheets identified as no longer in use were removed from the critical inventory.
Control Design Assessment (CDA)
Procedures evaluating whether the control is designed adequately.
- 1.Obtain and read the EUC inventory procedure; confirm it defines criteria for a "critical" spreadsheet and requires input and formula controls for each.
- 2.Confirm the inventory is refreshed on a defined cadence rather than being a one-time exercise.
Related issues
Same root cause or a shared entity
- Prior pen test findings unresolvedCOEMODERATE
- Payment reconciliation breaks aged beyond SLACOEHIGH
- Manual payment workarounds undocumentedMODERATE
- Report lineage gaps for three key reportsCDAMODERATE
- Warehouse restore exceeded RTOCOEMODERATE
- Regulatory report adjustment trackingMODERATE
- 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.
- Regulatory Reporting20 of 44 pts
45.5% of this entity’s issue pressure
Annual priority score: 47 · issue pressure carries 20% weight in the active model — one factor among several behind that score.
- MODERATE severity: 12
- Overdue: +8
Linked entities
- Regulatory Reporting
PROCESS · CRITICAL