Fiscal Year 2026 · Audit Committee Ready

Executive Reports

Board-ready summaries of your internal control environment.

Control Environment Summary

Overall health of the internal control environment across 38 assessed sub-processes.

Adequate

Completion: 78%

Open Findings: 55

Responses: 338/431

Strong Controls: 34%

Payroll Processing & Disbursement

93Strong

Depreciation & Amortization

92Strong

Cash Positioning & Forecasting

92Strong

Cash Application & Collections

91Strong

Month-End Close

88Strong

Billing & Revenue Recognition

32Deficient

Inventory Reserves & Obsolescence

35Deficient

Obligation Tracking & Performance

38Deficient

Vendor Master & Onboarding

48Needs Improvement

Leave Administration & Compliance

48Needs Improvement

Framework Compliance Matrix

Coverage of COSO 2013, SOX 404, and IIA IPPF frameworks across each business process.

Process	Rating	Score	COSO 2013	SOX 404	IIA IPPF	Sub-Processes	Open Findings
Financial Reporting & Close	Needs Improvement	70	✓	✓	✓	3	5
Procure-to-Pay (Procurement & AP)	Needs Improvement	69	✓	✓	✓	4	6
Order-to-Cash (AR & Revenue)	Deficient	63	✓	✓	✓	3	7
Payroll & HR	Adequate	86	✓	✓	✓	3	1
IT General Controls (ITGC)	Needs Improvement	67	✓	✓	✓	5	10
Tax Compliance	Strong	88	✓	✓	✓	1	0
Entity-Level Controls (COSO ELC)	Needs Improvement	70	✓	✓	✓	3	3
Fixed Assets & Capital Expenditures	Adequate	85	✓	✓	✓	3	1
Inventory & Cost of Goods	Deficient	57	✓	✓	✓	4	9
Treasury & Cash Management	Adequate	86	✓	✓	✓	3	1
HR & Benefits Administration	Needs Improvement	68	✓	✓	✓	3	4
Contract & Legal Management	Deficient	53	✓	✓	✓	3	8

Assessment Trend

Quarterly overall control environment score trajectory. Q3/Q4 projections are based on current remediation plans.

Note: Q3 and Q4 FY26 data represents projected scores based on in-flight remediation activities.