Control Intelligence

Tax Provision & Filings

Quarterly/annual income tax provision and statutory filings.

Sub-Process Score
88/ 100
Strong
8/8 responses received
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Control Objectives (1)

TX-PR-01
COSO P10ICFR.TAX.PR.01IIA IV.9.2
Tax provision calculations are reviewed by qualified tax personnel.
Risk: Income tax misstatement in financial statements.
Assessment Questions (3)
  • 01Provision workbook has independent review evidence.Document
  • 02Deferred tax roll-forward is reconciled quarterly.
  • 03Uncertain tax positions (FIN 48 / ASC 740) are documented.