Control Intelligence

AI Analysis Results

Renewals & Close-OutContract & Legal Management

Back to Sub-Process
53
/ 100
Needs Improvement
Overall Sub-Process Rating
Needs ImprovementControl is partially in place or inconsistently operated.
1 control evaluated3 strengths identified3 gaps identified
Executive Summary

The Renewals & Close-Out process exhibits controls that are partially in place or inconsistently operated. Several gaps in design effectiveness and operating consistency were identified that, if left unaddressed, could elevate residual risk beyond the organization's tolerance. Prompt remediation is recommended.

Strengths
  • Auto-renewal dates are tracked and stakeholders are notified... has been partially implemented
  • Exception reporting is generated and reviewed timely
  • Training and awareness programs support control understanding
Gaps
  • Access recertification cadence does not meet policy requirements
  • Exception handling procedures are informal and inconsistently applied
  • Evidence of review lacks timestamp and reviewer identity
Recommendations
  1. 1Conduct an annual control design assessment aligned with framework updates
  2. 2Develop a remediation tracker with defined SLAs and escalation paths
  3. 3Implement a workflow tool that captures reviewer identity and timestamp for all approvals
Framework Mapping
COSO 2013
Principle P10
SOX 404
ICFR.CM.RC.01
IIA Standards 2024
IV.9.2

Control-Level Breakdown (1)

CM-RC-01Needs ImprovementScore: 49/100
Auto-renewal dates are tracked and stakeholders are notified in advance of opt-out deadlines.
Key Finding

The control is partially implemented but operates inconsistently. Auto-renewal dates are tracked and stakeholders are notified in advance of opt-out deadlines. Gaps in execution or evidence retention reduce assurance over this area.

Recommendation

Redesign the control to address inconsistencies. Specifically: auto-renewal dates are tracked and stakeholders are notified in advance of opt-out deadlines. Assign a control owner and establish a testing cadence.

Framework Tags
COSO P10ICFR.CM.RC.01IIA IV.9.2