Control Findings & Remediation
Track identified control gaps, deficiencies, and their remediation progress.
Total Findings
31
Critical (Deficient)
4
Needs Improvement
12
Remediated
8
Overdue
3
Finding Details
| ID | Process | Sub-Process | Control Code | Finding | Severity | Owner | Due Date | Status | Progress |
|---|---|---|---|---|---|---|---|---|---|
| F-001 | Order-to-Cash | Revenue Recognition | O2C-RR-01 | No ASC 606 memo for SaaS product lines | Deficient | CFO Office | Apr 30, 2026 | In Progress | 25% |
| F-002 | Order-to-Cash | Revenue Recognition | O2C-RR-02 | Side letter attestation process not documented | Deficient | Legal | May 15, 2026 | Open | 0% |
| F-003 | Procure-to-Pay | Vendor Master | P2P-VM-01 | Employee-vendor overlap screening not performed | Needs Improvement | AP Manager | Apr 15, 2026 | Overdue | 60% |
| F-004 | IT General Controls | Logical Access | IT-AC-01 | Quarterly recertification incomplete for 2 systems | Needs Improvement | IT Director | Mar 31, 2026 | Remediated | 100% |
| F-005 | Inventory | Reserves & Obsolescence | INV-RS-01 | E&O reserve methodology not documented | Deficient | Controller | May 30, 2026 | Open | 0% |
| F-006 | Contract Mgmt | Obligation Tracking | CM-OT-01 | No SLA tracking for top-10 vendor contracts | Deficient | Procurement VP | May 15, 2026 | In Progress | 30% |
| F-007 | Payroll | Terminations | PR-TM-01 | 3 employees paid after termination date | Needs Improvement | HR Director | Apr 10, 2026 | In Progress | 75% |
| F-008 | Entity-Level | Risk Assessment | ELC-RA-01 | Risk assessment not updated for new product line | Needs Improvement | Internal Audit | Apr 20, 2026 | Open | 0% |
| F-009 | Fixed Assets | Disposals | FA-DS-01 | Physical inventory not completed in FY2025 | Needs Improvement | Controller | Mar 31, 2026 | Overdue | 40% |
| F-010 | HR & Benefits | Leave Compliance | HR-LC-01 | FMLA eligibility system check bypassed for contractors | Needs Improvement | HR Director | Apr 30, 2026 | In Progress | 50% |