Control Intelligence

Investments & Debt Compliance

Short-term investments, debt covenant monitoring, and interest rate management.

Sub-Process Score
78/ 100
Adequate
8/10 responses received
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Control Objectives (1)

TR-ID-01
COSO P10ICFR.TR.ID.01IIA IV.9.2
Investment decisions comply with an approved investment policy.
Risk: Concentration risk or non-compliant investment holdings.
Assessment Questions (3)
  • 01Investment policy is board-approved and reviewed annually.Document
  • 02Debt covenant compliance is tested monthly.
  • 03Covenant waiver requests are escalated to the CFO before breach.