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{"name":"D1 Design effective - every required design attribute established (AS 2201 paras 42 and A3)","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-D1","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-D1","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-D1","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-D1","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-D1","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-D1","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-D1","relationship":"addresses risk","object":"The stated risk","cf":100},{"subject":"CTL-D1","relationship":"addresses the stated risk","object":"true","cf":100},{"subject":"CTL-D1","relationship":"has performer role","object":"The control owner","cf":100},{"subject":"CTL-D1","relationship":"has frequency","object":"Monthly","cf":100},{"subject":"CTL-D1","relationship":"has timing","object":"After Transaction","cf":100},{"subject":"CTL-D1","relationship":"has procedure described","object":"true","cf":100},{"subject":"CTL-D1","relationship":"produces evidence","object":"true","cf":100},{"subject":"CTL-D1","relationship":"states precision threshold","object":"true","cf":100},{"subject":"CTL-D1","relationship":"has control type","object":"Manual","cf":100},{"subject":"CTL-D1","relationship":"has control nature","object":"Detective","cf":100},{"subject":"CTL-D1","relationship":"has risk level","object":"Medium","cf":100},{"subject":"CTL-D1","relationship":"is management review control","object":"false","cf":100},{"subject":"CTL-D1","relationship":"relies on application","object":"false","cf":100},{"subject":"CTL-D1","relationship":"relies on information produced by the entity","object":"false","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"CTL-D1","relationship":"has design assessment"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"Design Effective","subject":"CTL-D1","relationship":"has design assessment"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"D2 Design deficient - the control does not address its stated risk (AS 2201 para A3 second limb and SEC Release 33-8810 fn 29)","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-D2","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-D2","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-D2","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-D2","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-D2","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-D2","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-D2","relationship":"addresses risk","object":"The stated risk","cf":100},{"subject":"CTL-D2","relationship":"addresses the stated risk","object":"false","cf":100},{"subject":"CTL-D2","relationship":"has performer role","object":"The control owner","cf":100},{"subject":"CTL-D2","relationship":"has frequency","object":"Monthly","cf":100},{"subject":"CTL-D2","relationship":"has timing","object":"After Transaction","cf":100},{"subject":"CTL-D2","relationship":"has procedure described","object":"true","cf":100},{"subject":"CTL-D2","relationship":"produces evidence","object":"true","cf":100},{"subject":"CTL-D2","relationship":"states precision threshold","object":"true","cf":100},{"subject":"CTL-D2","relationship":"has control type","object":"Manual","cf":100},{"subject":"CTL-D2","relationship":"has control nature","object":"Detective","cf":100},{"subject":"CTL-D2","relationship":"has risk level","object":"Medium","cf":100},{"subject":"CTL-D2","relationship":"is management review control","object":"false","cf":100},{"subject":"CTL-D2","relationship":"relies on application","object":"false","cf":100},{"subject":"CTL-D2","relationship":"relies on information produced by the entity","object":"false","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"CTL-D2","relationship":"has design assessment"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"Design Deficient","subject":"CTL-D2","relationship":"has design assessment"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"D4 Design deficient - the procedure the performer carries out is not described (AS 2201 para 42)","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-B1","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-B1","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-B1","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-B1","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-B1","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-B1","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-B1","relationship":"addresses risk","object":"The stated risk","cf":100},{"subject":"CTL-B1","relationship":"addresses the stated risk","object":"true","cf":100},{"subject":"CTL-B1","relationship":"has performer role","object":"The control owner","cf":100},{"subject":"CTL-B1","relationship":"has frequency","object":"Monthly","cf":100},{"subject":"CTL-B1","relationship":"has timing","object":"After Transaction","cf":100},{"subject":"CTL-B1","relationship":"has procedure described","object":"false","cf":100},{"subject":"CTL-B1","relationship":"produces evidence","object":"true","cf":100},{"subject":"CTL-B1","relationship":"states precision threshold","object":"true","cf":100},{"subject":"CTL-B1","relationship":"has control type","object":"Manual","cf":100},{"subject":"CTL-B1","relationship":"has control nature","object":"Detective","cf":100},{"subject":"CTL-B1","relationship":"has risk level","object":"Medium","cf":100},{"subject":"CTL-B1","relationship":"is management review control","object":"false","cf":100},{"subject":"CTL-B1","relationship":"relies on application","object":"false","cf":100},{"subject":"CTL-B1","relationship":"relies on information produced by the entity","object":"false","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"CTL-B1","relationship":"has design assessment"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"Design Deficient","subject":"CTL-B1","relationship":"has design assessment"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"D5 Design deficient - no precision threshold stated (AS 2201 paras 42 and B21)","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-B2","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-B2","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-B2","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-B2","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-B2","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-B2","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-B2","relationship":"addresses risk","object":"The stated risk","cf":100},{"subject":"CTL-B2","relationship":"addresses the stated risk","object":"true","cf":100},{"subject":"CTL-B2","relationship":"has performer role","object":"The control owner","cf":100},{"subject":"CTL-B2","relationship":"has frequency","object":"Monthly","cf":100},{"subject":"CTL-B2","relationship":"has timing","object":"After Transaction","cf":100},{"subject":"CTL-B2","relationship":"has procedure described","object":"true","cf":100},{"subject":"CTL-B2","relationship":"produces evidence","object":"true","cf":100},{"subject":"CTL-B2","relationship":"states precision threshold","object":"false","cf":100},{"subject":"CTL-B2","relationship":"has control type","object":"Manual","cf":100},{"subject":"CTL-B2","relationship":"has control nature","object":"Detective","cf":100},{"subject":"CTL-B2","relationship":"has risk level","object":"Medium","cf":100},{"subject":"CTL-B2","relationship":"is management review control","object":"false","cf":100},{"subject":"CTL-B2","relationship":"relies on application","object":"false","cf":100},{"subject":"CTL-B2","relationship":"relies on information produced by the entity","object":"false","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"CTL-B2","relationship":"has design assessment"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"Design Deficient","subject":"CTL-B2","relationship":"has design assessment"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"D7 Design deficient - the control leaves no evidence that it was performed (AS 2201 para 42)","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-B3","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-B3","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-B3","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-B3","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-B3","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-B3","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-B3","relationship":"addresses risk","object":"The stated risk","cf":100},{"subject":"CTL-B3","relationship":"addresses the stated risk","object":"true","cf":100},{"subject":"CTL-B3","relationship":"has performer role","object":"The control owner","cf":100},{"subject":"CTL-B3","relationship":"has frequency","object":"Monthly","cf":100},{"subject":"CTL-B3","relationship":"has timing","object":"After Transaction","cf":100},{"subject":"CTL-B3","relationship":"has procedure described","object":"true","cf":100},{"subject":"CTL-B3","relationship":"produces evidence","object":"false","cf":100},{"subject":"CTL-B3","relationship":"states precision threshold","object":"true","cf":100},{"subject":"CTL-B3","relationship":"has control type","object":"Manual","cf":100},{"subject":"CTL-B3","relationship":"has control nature","object":"Detective","cf":100},{"subject":"CTL-B3","relationship":"has risk level","object":"Medium","cf":100},{"subject":"CTL-B3","relationship":"is management review control","object":"false","cf":100},{"subject":"CTL-B3","relationship":"relies on application","object":"false","cf":100},{"subject":"CTL-B3","relationship":"relies on information produced by the entity","object":"false","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"CTL-B3","relationship":"has design assessment"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"Design Deficient","subject":"CTL-B3","relationship":"has design assessment"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"K1 Control type corrected - an automated control performed by a person is IT dependent manual (AS 2201 paras 39 to 41 and B28)","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-B4","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-B4","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-B4","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-B4","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-B4","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-B4","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-B4","relationship":"addresses risk","object":"The stated risk","cf":100},{"subject":"CTL-B4","relationship":"addresses the stated risk","object":"true","cf":100},{"subject":"CTL-B4","relationship":"has performer role","object":"The control owner","cf":100},{"subject":"CTL-B4","relationship":"has frequency","object":"Monthly","cf":100},{"subject":"CTL-B4","relationship":"has timing","object":"After Transaction","cf":100},{"subject":"CTL-B4","relationship":"has procedure described","object":"true","cf":100},{"subject":"CTL-B4","relationship":"produces evidence","object":"true","cf":100},{"subject":"CTL-B4","relationship":"states precision threshold","object":"true","cf":100},{"subject":"CTL-B4","relationship":"has control type","object":"Automated","cf":100},{"subject":"CTL-B4","relationship":"has control nature","object":"Detective","cf":100},{"subject":"CTL-B4","relationship":"has risk level","object":"Medium","cf":100},{"subject":"CTL-B4","relationship":"is management review control","object":"false","cf":100},{"subject":"CTL-B4","relationship":"relies on application","object":"true","cf":100},{"subject":"CTL-B4","relationship":"relies on information produced by the entity","object":"false","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"CTL-B4","relationship":"has effective control type"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"IT Dependent Manual","subject":"CTL-B4","relationship":"has effective control type"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"D8 Design summary - the plain-language summary for a control owner is returned and sits inside the 80 word cap","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-SUM","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-SUM","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-SUM","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-SUM","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-SUM","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-SUM","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-SUM","relationship":"addresses risk","object":"The stated risk","cf":100},{"subject":"CTL-SUM","relationship":"addresses the stated risk","object":"true","cf":100},{"subject":"CTL-SUM","relationship":"has performer role","object":"The control owner","cf":100},{"subject":"CTL-SUM","relationship":"has frequency","object":"Monthly","cf":100},{"subject":"CTL-SUM","relationship":"has timing","object":"After Transaction","cf":100},{"subject":"CTL-SUM","relationship":"has procedure described","object":"true","cf":100},{"subject":"CTL-SUM","relationship":"produces evidence","object":"true","cf":100},{"subject":"CTL-SUM","relationship":"states precision threshold","object":"true","cf":100},{"subject":"CTL-SUM","relationship":"has control type","object":"Manual","cf":100},{"subject":"CTL-SUM","relationship":"has control nature","object":"Detective","cf":100},{"subject":"CTL-SUM","relationship":"has risk level","object":"Medium","cf":100},{"subject":"CTL-SUM","relationship":"is management review control","object":"false","cf":100},{"subject":"CTL-SUM","relationship":"relies on application","object":"false","cf":100},{"subject":"CTL-SUM","relationship":"relies on information produced by the entity","object":"false","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"CTL-SUM","relationship":"has design summary"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"In plain terms: as written, this control would do its job if it were followed exactly as described. Everything a control needs in order to work is recorded: who performs it, how often, when, what they do, what it leaves behind and how precisely it operates. This says nothing about whether it was actually performed during the year. That is the next question.","subject":"CTL-SUM","relationship":"has design summary"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"R7 Red team - every design attribute answered unknown yields Design Deficient and never Design Effective","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-R8","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-R8","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-R8","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-R8","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-R8","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-R8","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-R8","relationship":"addresses risk","object":"The stated risk","cf":100},{"subject":"CTL-R8","relationship":"addresses the stated risk","object":"unknown","cf":100},{"subject":"CTL-R8","relationship":"has performer role","object":"unknown","cf":100},{"subject":"CTL-R8","relationship":"has frequency","object":"unknown","cf":100},{"subject":"CTL-R8","relationship":"has timing","object":"unknown","cf":100},{"subject":"CTL-R8","relationship":"has procedure described","object":"unknown","cf":100},{"subject":"CTL-R8","relationship":"produces evidence","object":"unknown","cf":100},{"subject":"CTL-R8","relationship":"states precision threshold","object":"unknown","cf":100},{"subject":"CTL-R8","relationship":"has control type","object":"Manual","cf":100},{"subject":"CTL-R8","relationship":"has control nature","object":"Detective","cf":100},{"subject":"CTL-R8","relationship":"has risk level","object":"Medium","cf":100},{"subject":"CTL-R8","relationship":"is management review control","object":"false","cf":100},{"subject":"CTL-R8","relationship":"relies on application","object":"false","cf":100},{"subject":"CTL-R8","relationship":"relies on information produced by the entity","object":"false","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"CTL-R8","relationship":"has design assessment"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"Design Deficient","subject":"CTL-R8","relationship":"has design assessment"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"SS2 Sample size - annual low risk control requires 1 item (calibration parameter, practice sourced)","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-SS2","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-SS2","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-SS2","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-SS2","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-SS2","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-SS2","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-SS2","relationship":"addresses risk","object":"The stated risk","cf":100},{"subject":"CTL-SS2","relationship":"addresses the stated risk","object":"true","cf":100},{"subject":"CTL-SS2","relationship":"has performer role","object":"The control owner","cf":100},{"subject":"CTL-SS2","relationship":"has frequency","object":"Annual","cf":100},{"subject":"CTL-SS2","relationship":"has timing","object":"After Transaction","cf":100},{"subject":"CTL-SS2","relationship":"has procedure described","object":"true","cf":100},{"subject":"CTL-SS2","relationship":"produces evidence","object":"true","cf":100},{"subject":"CTL-SS2","relationship":"states precision threshold","object":"true","cf":100},{"subject":"CTL-SS2","relationship":"has control type","object":"Manual","cf":100},{"subject":"CTL-SS2","relationship":"has control nature","object":"Detective","cf":100},{"subject":"CTL-SS2","relationship":"has risk level","object":"Low","cf":100},{"subject":"CTL-SS2","relationship":"is management review control","object":"false","cf":100},{"subject":"CTL-SS2","relationship":"relies on application","object":"false","cf":100},{"subject":"CTL-SS2","relationship":"relies on information produced by the entity","object":"false","cf":100},{"subject":"CTL-SS2","relationship":"test served dual purpose","object":"false","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"CTL-SS2","relationship":"has required sample size"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"1","subject":"CTL-SS2","relationship":"has required sample size"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"SS3 Sample size - annual high risk control still requires 1 item because the population is 1","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-SS3","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-SS3","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-SS3","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-SS3","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-SS3","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-SS3","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-SS3","relationship":"addresses risk","object":"The stated risk","cf":100},{"subject":"CTL-SS3","relationship":"addresses the stated risk","object":"true","cf":100},{"subject":"CTL-SS3","relationship":"has performer role","object":"The control owner","cf":100},{"subject":"CTL-SS3","relationship":"has frequency","object":"Annual","cf":100},{"subject":"CTL-SS3","relationship":"has timing","object":"After Transaction","cf":100},{"subject":"CTL-SS3","relationship":"has procedure described","object":"true","cf":100},{"subject":"CTL-SS3","relationship":"produces evidence","object":"true","cf":100},{"subject":"CTL-SS3","relationship":"states precision threshold","object":"true","cf":100},{"subject":"CTL-SS3","relationship":"has control type","object":"Manual","cf":100},{"subject":"CTL-SS3","relationship":"has control nature","object":"Detective","cf":100},{"subject":"CTL-SS3","relationship":"has risk level","object":"High","cf":100},{"subject":"CTL-SS3","relationship":"is management review control","object":"false","cf":100},{"subject":"CTL-SS3","relationship":"relies on application","object":"false","cf":100},{"subject":"CTL-SS3","relationship":"relies on information produced by the entity","object":"false","cf":100},{"subject":"CTL-SS3","relationship":"test served dual purpose","object":"false","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"CTL-SS3","relationship":"has required sample size"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"1","subject":"CTL-SS3","relationship":"has required sample size"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"SS4 Sample size - quarterly high risk control requires 2 items","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-SS4","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-SS4","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-SS4","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-SS4","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-SS4","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-SS4","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-SS4","relationship":"addresses risk","object":"The stated risk","cf":100},{"subject":"CTL-SS4","relationship":"addresses the stated risk","object":"true","cf":100},{"subject":"CTL-SS4","relationship":"has performer role","object":"The control owner","cf":100},{"subject":"CTL-SS4","relationship":"has frequency","object":"Quarterly","cf":100},{"subject":"CTL-SS4","relationship":"has timing","object":"After Transaction","cf":100},{"subject":"CTL-SS4","relationship":"has procedure described","object":"true","cf":100},{"subject":"CTL-SS4","relationship":"produces evidence","object":"true","cf":100},{"subject":"CTL-SS4","relationship":"states precision threshold","object":"true","cf":100},{"subject":"CTL-SS4","relationship":"has control type","object":"Manual","cf":100},{"subject":"CTL-SS4","relationship":"has control nature","object":"Detective","cf":100},{"subject":"CTL-SS4","relationship":"has risk level","object":"High","cf":100},{"subject":"CTL-SS4","relationship":"is management review control","object":"false","cf":100},{"subject":"CTL-SS4","relationship":"relies on application","object":"false","cf":100},{"subject":"CTL-SS4","relationship":"relies on information produced by the entity","object":"false","cf":100},{"subject":"CTL-SS4","relationship":"test served dual purpose","object":"false","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"CTL-SS4","relationship":"has required sample size"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"2","subject":"CTL-SS4","relationship":"has required sample size"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
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{"name":"O6 Severity grid S5 - more than inconsequential and reasonably possible is a significant deficiency (AS 2201 para A11)","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-SEV","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-SEV","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-SEV","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-SEV","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-SEV","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-SEV","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-SEV","relationship":"has deficiency","object":"DEF-S5","cf":100},{"subject":"DEF-S5","relationship":"deficiency of control","object":"CTL-SEV","cf":100},{"subject":"DEF-S5","relationship":"has deficiency type","object":"Operating Deficiency","cf":100},{"subject":"DEF-S5","relationship":"has magnitude band","object":"More Than Inconsequential","cf":100},{"subject":"DEF-S5","relationship":"has likelihood","object":"Reasonably Possible","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"DEF-S5","relationship":"has us severity determination"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"Significant Deficiency","subject":"DEF-S5","relationship":"has us severity determination"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"O6b Severity grid S6 - more than inconsequential and probable is a significant deficiency (AS 2201 para A11)","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-SEV","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-SEV","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-SEV","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-SEV","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-SEV","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-SEV","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-SEV","relationship":"has deficiency","object":"DEF-S6","cf":100},{"subject":"DEF-S6","relationship":"deficiency of control","object":"CTL-SEV","cf":100},{"subject":"DEF-S6","relationship":"has deficiency type","object":"Operating Deficiency","cf":100},{"subject":"DEF-S6","relationship":"has magnitude band","object":"More Than Inconsequential","cf":100},{"subject":"DEF-S6","relationship":"has likelihood","object":"Probable","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"DEF-S6","relationship":"has us severity determination"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"Significant Deficiency","subject":"DEF-S6","relationship":"has us severity determination"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"O7 Severity grid S7 - material magnitude but remote likelihood is a significant deficiency, not a material weakness (AS 2201 paras A7 and A11)","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-SEV","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-SEV","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-SEV","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-SEV","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-SEV","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-SEV","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-SEV","relationship":"has deficiency","object":"DEF-S7","cf":100},{"subject":"DEF-S7","relationship":"deficiency of control","object":"CTL-SEV","cf":100},{"subject":"DEF-S7","relationship":"has deficiency type","object":"Operating Deficiency","cf":100},{"subject":"DEF-S7","relationship":"has magnitude band","object":"Material","cf":100},{"subject":"DEF-S7","relationship":"has likelihood","object":"Remote","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"DEF-S7","relationship":"has us severity determination"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"Significant Deficiency","subject":"DEF-S7","relationship":"has us severity determination"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"O8 Severity grid S8 - material magnitude and reasonably possible is a material weakness (AS 2201 para A7)","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-SEV","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-SEV","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-SEV","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-SEV","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-SEV","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-SEV","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-SEV","relationship":"has deficiency","object":"DEF-S8","cf":100},{"subject":"DEF-S8","relationship":"deficiency of control","object":"CTL-SEV","cf":100},{"subject":"DEF-S8","relationship":"has deficiency type","object":"Operating Deficiency","cf":100},{"subject":"DEF-S8","relationship":"has magnitude band","object":"Material","cf":100},{"subject":"DEF-S8","relationship":"has likelihood","object":"Reasonably Possible","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"DEF-S8","relationship":"has us severity determination"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"Material Weakness","subject":"DEF-S8","relationship":"has us severity determination"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"O9 Severity grid S9 - material magnitude and probable is a material weakness (AS 2201 para A7)","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-SEV","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-SEV","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-SEV","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-SEV","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-SEV","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-SEV","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-SEV","relationship":"has deficiency","object":"DEF-S9","cf":100},{"subject":"DEF-S9","relationship":"deficiency of control","object":"CTL-SEV","cf":100},{"subject":"DEF-S9","relationship":"has deficiency type","object":"Operating Deficiency","cf":100},{"subject":"DEF-S9","relationship":"has magnitude band","object":"Material","cf":100},{"subject":"DEF-S9","relationship":"has likelihood","object":"Probable","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"DEF-S9","relationship":"has us severity determination"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"Material Weakness","subject":"DEF-S9","relationship":"has us severity determination"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"COM1 Communication - a material weakness goes in writing to management and the audit committee before the report is issued (AS 2201 para 78)","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-SEV","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-SEV","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-SEV","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-SEV","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-SEV","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-SEV","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-SEV","relationship":"has deficiency","object":"DEF-S8","cf":100},{"subject":"DEF-S8","relationship":"deficiency of control","object":"CTL-SEV","cf":100},{"subject":"DEF-S8","relationship":"has deficiency type","object":"Operating Deficiency","cf":100},{"subject":"DEF-S8","relationship":"has magnitude band","object":"Material","cf":100},{"subject":"DEF-S8","relationship":"has likelihood","object":"Reasonably Possible","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"DEF-S8","relationship":"has communication requirement"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"In writing to management and the audit committee before the report is issued","subject":"DEF-S8","relationship":"has communication requirement"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"COM3 Communication - a significant deficiency goes in writing to the audit committee on a timely basis (AS 2201 para 80)","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-SEV","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-SEV","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-SEV","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-SEV","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-SEV","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-SEV","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-SEV","relationship":"has deficiency","object":"DEF-S5","cf":100},{"subject":"DEF-S5","relationship":"deficiency of control","object":"CTL-SEV","cf":100},{"subject":"DEF-S5","relationship":"has deficiency type","object":"Operating Deficiency","cf":100},{"subject":"DEF-S5","relationship":"has magnitude band","object":"More Than Inconsequential","cf":100},{"subject":"DEF-S5","relationship":"has likelihood","object":"Reasonably Possible","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"DEF-S5","relationship":"has communication requirement"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"In writing to the audit committee on a timely basis","subject":"DEF-S5","relationship":"has communication requirement"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"COM4 Communication - a plain deficiency goes in writing to management with the audit committee informed (AS 2201 para 81)","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-SEV","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-SEV","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-SEV","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-SEV","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-SEV","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-SEV","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-SEV","relationship":"has deficiency","object":"DEF-S1","cf":100},{"subject":"DEF-S1","relationship":"deficiency of control","object":"CTL-SEV","cf":100},{"subject":"DEF-S1","relationship":"has deficiency type","object":"Operating Deficiency","cf":100},{"subject":"DEF-S1","relationship":"has magnitude band","object":"Inconsequential","cf":100},{"subject":"DEF-S1","relationship":"has likelihood","object":"Remote","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"DEF-S1","relationship":"has communication requirement"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"In writing to management with the audit committee informed that it was made","subject":"DEF-S1","relationship":"has communication requirement"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"X1 Effective magnitude band - with no aggregation the deficiency's own band governs","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-SEV","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-SEV","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-SEV","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-SEV","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-SEV","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-SEV","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-SEV","relationship":"has deficiency","object":"DEF-S1","cf":100},{"subject":"DEF-S1","relationship":"deficiency of control","object":"CTL-SEV","cf":100},{"subject":"DEF-S1","relationship":"has deficiency type","object":"Operating Deficiency","cf":100},{"subject":"DEF-S1","relationship":"has magnitude band","object":"Inconsequential","cf":100},{"subject":"DEF-S1","relationship":"has likelihood","object":"Remote","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"DEF-S1","relationship":"has effective magnitude band"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"Inconsequential","subject":"DEF-S1","relationship":"has effective magnitude band"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"R8 Red team - a US deficiency returns nothing on the international classification surface, the overlays never blend","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-SEV","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-SEV","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-SEV","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-SEV","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-SEV","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-SEV","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-SEV","relationship":"has deficiency","object":"DEF-S8","cf":100},{"subject":"DEF-S8","relationship":"deficiency of control","object":"CTL-SEV","cf":100},{"subject":"DEF-S8","relationship":"has deficiency type","object":"Operating Deficiency","cf":100},{"subject":"DEF-S8","relationship":"has magnitude band","object":"Material","cf":100},{"subject":"DEF-S8","relationship":"has likelihood","object":"Reasonably Possible","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"DEF-S8","relationship":"has international classification"}},{"expect":{"type":"Expect Result","results":[],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"R5 Red team - a US control returns nothing on the UK declaration surface, the overlays never blend","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-SEV","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-SEV","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-SEV","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-SEV","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-SEV","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-SEV","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-SEV","relationship":"has deficiency","object":"DEF-S8","cf":100},{"subject":"DEF-S8","relationship":"deficiency of control","object":"CTL-SEV","cf":100},{"subject":"DEF-S8","relationship":"has deficiency type","object":"Operating Deficiency","cf":100},{"subject":"DEF-S8","relationship":"has magnitude band","object":"Material","cf":100},{"subject":"DEF-S8","relationship":"has likelihood","object":"Reasonably Possible","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"CTL-SEV","relationship":"has uk declaration determination"}},{"expect":{"type":"Expect Result","results":[],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"SUM1 Plain-language summary - the material weakness summary is returned for a control owner","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-SEV","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-SEV","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-SEV","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-SEV","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-SEV","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-SEV","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-SEV","relationship":"has deficiency","object":"DEF-S8","cf":100},{"subject":"DEF-S8","relationship":"deficiency of control","object":"CTL-SEV","cf":100},{"subject":"DEF-S8","relationship":"has deficiency type","object":"Operating Deficiency","cf":100},{"subject":"DEF-S8","relationship":"has magnitude band","object":"Material","cf":100},{"subject":"DEF-S8","relationship":"has likelihood","object":"Reasonably Possible","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"DEF-S8","relationship":"has us severity summary"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"In plain terms: this is the most serious finding available. There is a reasonable possibility that the control, as it stands, could let a material misstatement through - whether or not one has actually happened. It is disclosed publicly in the annual internal control report, and it means internal control over financial reporting cannot be reported as effective at the period end date. Remediation and a retest are needed.","subject":"DEF-S8","relationship":"has us severity summary"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"SUM2 Plain-language summary - the significant deficiency summary is returned for a control owner","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-SEV","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-SEV","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-SEV","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-SEV","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-SEV","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-SEV","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-SEV","relationship":"has deficiency","object":"DEF-S5","cf":100},{"subject":"DEF-S5","relationship":"deficiency of control","object":"CTL-SEV","cf":100},{"subject":"DEF-S5","relationship":"has deficiency type","object":"Operating Deficiency","cf":100},{"subject":"DEF-S5","relationship":"has magnitude band","object":"More Than Inconsequential","cf":100},{"subject":"DEF-S5","relationship":"has likelihood","object":"Reasonably Possible","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"DEF-S5","relationship":"has us severity summary"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"In plain terms: less serious than the most severe class, but important enough that the people overseeing financial reporting need to know. It goes in writing to the audit committee, promptly. It is not disclosed publicly and it does not by itself stop internal control being reported as effective. It still needs fixing, and the fix needs testing before anyone can say the control works.","subject":"DEF-S5","relationship":"has us severity summary"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"SUM3 Plain-language summary - the plain deficiency summary states that no higher finding is not a clean bill of health","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-SEV","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-SEV","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-SEV","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-SEV","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-SEV","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-SEV","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-SEV","relationship":"has deficiency","object":"DEF-S1","cf":100},{"subject":"DEF-S1","relationship":"deficiency of control","object":"CTL-SEV","cf":100},{"subject":"DEF-S1","relationship":"has deficiency type","object":"Operating Deficiency","cf":100},{"subject":"DEF-S1","relationship":"has magnitude band","object":"Inconsequential","cf":100},{"subject":"DEF-S1","relationship":"has likelihood","object":"Remote","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"DEF-S1","relationship":"has us severity summary"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"In plain terms: a shortfall worth recording and fixing, which does not reach either reporting threshold. It is still put in writing to management, and the audit committee is told that the communication was made. Nothing is disclosed publicly. The absence of a higher finding is not a clean bill of health: the control did not do what it was designed to do, and this can be drawn into a combination later.","subject":"DEF-S1","relationship":"has us severity summary"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"A1 FDICIA Part 363 - an unlisted insured institution reaches the same severity ladder (12 CFR 363.2 and 363.3)","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-FD","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-FD","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-FD","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-FD","relationship":"has reporting regime","object":"FDICIA Part 363","cf":100},{"subject":"CTL-FD","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-FD","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-FD","relationship":"has deficiency","object":"DEF-FD","cf":100},{"subject":"DEF-FD","relationship":"deficiency of control","object":"CTL-FD","cf":100},{"subject":"DEF-FD","relationship":"has deficiency type","object":"Operating Deficiency","cf":100},{"subject":"DEF-FD","relationship":"has magnitude band","object":"Material","cf":100},{"subject":"DEF-FD","relationship":"has likelihood","object":"Reasonably Possible","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"DEF-FD","relationship":"has us severity determination"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"Material Weakness","subject":"DEF-FD","relationship":"has us severity determination"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
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{"name":"K4 Compensating control - an untested compensating control reduces nothing, the material weakness stands","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-CC","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-CC","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-CC","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-CC","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-CC","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-CC","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-CC","relationship":"has deficiency","object":"DEF-CC2","cf":100},{"subject":"DEF-CC2","relationship":"deficiency of control","object":"CTL-CC","cf":100},{"subject":"DEF-CC2","relationship":"has deficiency type","object":"Operating Deficiency","cf":100},{"subject":"DEF-CC2","relationship":"has magnitude band","object":"Material","cf":100},{"subject":"DEF-CC2","relationship":"has likelihood","object":"Reasonably Possible","cf":100},{"subject":"DEF-CC2","relationship":"compensating control exists","object":"true","cf":100},{"subject":"DEF-CC2","relationship":"compensating control tested effective","object":"false","cf":100},{"subject":"DEF-CC2","relationship":"compensating control precision adequate","object":"true","cf":100},{"subject":"DEF-CC2","relationship":"compensating control same assertion","object":"true","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"DEF-CC2","relationship":"has us severity determination"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"Material Weakness","subject":"DEF-CC2","relationship":"has us severity determination"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
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{"name":"R10 Red team - an explicitly absent compensating control reduces nothing, the material weakness stands","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-CC","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-CC","relationship":"has framework","object":"US ICFR","cf":100},{"subject":"CTL-CC","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-CC","relationship":"has reporting regime","object":"SOX 404 Listed Issuer","cf":100},{"subject":"CTL-CC","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-CC","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-CC","relationship":"has deficiency","object":"DEF-CC4","cf":100},{"subject":"DEF-CC4","relationship":"deficiency of control","object":"CTL-CC","cf":100},{"subject":"DEF-CC4","relationship":"has deficiency type","object":"Operating Deficiency","cf":100},{"subject":"DEF-CC4","relationship":"has magnitude band","object":"Material","cf":100},{"subject":"DEF-CC4","relationship":"has likelihood","object":"Reasonably Possible","cf":100},{"subject":"DEF-CC4","relationship":"compensating control exists","object":"false","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"DEF-CC4","relationship":"has us severity determination"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"Material Weakness","subject":"DEF-CC4","relationship":"has us severity determination"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
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{"name":"ICL1 International classification - a deficiency meriting the attention of those charged with governance is a significant deficiency under ISA (UK) 265 paras 6(b) and 9","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-UK1","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-UK1","relationship":"has framework","object":"UK Material Controls","cf":100},{"subject":"CTL-UK1","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-UK1","relationship":"has reporting regime","object":"UK Provision 29","cf":100},{"subject":"CTL-UK1","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-UK1","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-UK1","relationship":"is material control","object":"true","cf":100},{"subject":"CTL-UK1","relationship":"has deficiency","object":"DEF-UK1","cf":100},{"subject":"DEF-UK1","relationship":"deficiency of control","object":"CTL-UK1","cf":100},{"subject":"DEF-UK1","relationship":"has deficiency type","object":"Operating Deficiency","cf":100},{"subject":"DEF-UK1","relationship":"has magnitude band","object":"Material","cf":100},{"subject":"DEF-UK1","relationship":"has likelihood","object":"Reasonably Possible","cf":100},{"subject":"DEF-UK1","relationship":"merits attention of those charged with governance","object":"true","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"DEF-UK1","relationship":"has international classification"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"Significant Deficiency Reportable To Those Charged With Governance","subject":"DEF-UK1","relationship":"has international classification"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"COM6 Communication - a significant deficiency under the UK overlay goes in writing to those charged with governance (ISA (UK) 265 para 9)","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-UK1","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-UK1","relationship":"has framework","object":"UK Material Controls","cf":100},{"subject":"CTL-UK1","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-UK1","relationship":"has reporting regime","object":"UK Provision 29","cf":100},{"subject":"CTL-UK1","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-UK1","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-UK1","relationship":"is material control","object":"true","cf":100},{"subject":"CTL-UK1","relationship":"has deficiency","object":"DEF-UK1","cf":100},{"subject":"DEF-UK1","relationship":"deficiency of control","object":"CTL-UK1","cf":100},{"subject":"DEF-UK1","relationship":"has deficiency type","object":"Operating Deficiency","cf":100},{"subject":"DEF-UK1","relationship":"has magnitude band","object":"Material","cf":100},{"subject":"DEF-UK1","relationship":"has likelihood","object":"Reasonably Possible","cf":100},{"subject":"DEF-UK1","relationship":"merits attention of those charged with governance","object":"true","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"DEF-UK1","relationship":"has communication requirement"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"In writing to those charged with governance on a timely basis","subject":"DEF-UK1","relationship":"has communication requirement"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"R6 Red team - a UK deficiency returns nothing on the US severity surface, so no UK output can carry the term material weakness","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-UK1","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-UK1","relationship":"has framework","object":"UK Material Controls","cf":100},{"subject":"CTL-UK1","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-UK1","relationship":"has reporting regime","object":"UK Provision 29","cf":100},{"subject":"CTL-UK1","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-UK1","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-UK1","relationship":"is material control","object":"true","cf":100},{"subject":"CTL-UK1","relationship":"has deficiency","object":"DEF-UK1","cf":100},{"subject":"DEF-UK1","relationship":"deficiency of control","object":"CTL-UK1","cf":100},{"subject":"DEF-UK1","relationship":"has deficiency type","object":"Operating Deficiency","cf":100},{"subject":"DEF-UK1","relationship":"has magnitude band","object":"Material","cf":100},{"subject":"DEF-UK1","relationship":"has likelihood","object":"Reasonably Possible","cf":100},{"subject":"DEF-UK1","relationship":"merits attention of those charged with governance","object":"true","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"DEF-UK1","relationship":"has us severity determination"}},{"expect":{"type":"Expect Result","results":[],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"SUM4 Plain-language summary - the UK declaration summary states that a plan is enough and sensitive detail may be held back","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-UK1","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-UK1","relationship":"has framework","object":"UK Material Controls","cf":100},{"subject":"CTL-UK1","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-UK1","relationship":"has reporting regime","object":"UK Provision 29","cf":100},{"subject":"CTL-UK1","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-UK1","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-UK1","relationship":"is material control","object":"true","cf":100},{"subject":"CTL-UK1","relationship":"has deficiency","object":"DEF-UK1","cf":100},{"subject":"DEF-UK1","relationship":"deficiency of control","object":"CTL-UK1","cf":100},{"subject":"DEF-UK1","relationship":"has deficiency type","object":"Operating Deficiency","cf":100},{"subject":"DEF-UK1","relationship":"has magnitude band","object":"Material","cf":100},{"subject":"DEF-UK1","relationship":"has likelihood","object":"Reasonably Possible","cf":100},{"subject":"DEF-UK1","relationship":"merits attention of those charged with governance","object":"true","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"CTL-UK1","relationship":"has uk declaration summary"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"In plain terms: this is a material control and it was not working at the balance sheet date, so the annual report has to say so. It must describe the control and what went wrong, and the action taken OR PROPOSED to put it right - a plan is enough, so there is no reason to delay the disclosure until the work is finished. The board may hold back commercially sensitive detail; it cannot hold back the disclosure.","subject":"CTL-UK1","relationship":"has uk declaration summary"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
{"name":"SUM5 Plain-language summary - the no-declaration-consequence summary says the control is not off the hook","lastRun":0,"steps":[{"expect":{"subtype":"Second Form"},"then":{"type":"Inject","with":[],"inject":[{"subject":"CTL-UK6","relationship":"is a control under assessment","object":"true","cf":100},{"subject":"CTL-UK6","relationship":"has framework","object":"UK Material Controls","cf":100},{"subject":"CTL-UK6","relationship":"has control scope","object":"Financial Reporting","cf":100},{"subject":"CTL-UK6","relationship":"has reporting regime","object":"UK Provision 29","cf":100},{"subject":"CTL-UK6","relationship":"has materiality band","object":"Material","cf":100},{"subject":"CTL-UK6","relationship":"has assessor role","object":"Management Or Second Line","cf":100},{"subject":"CTL-UK6","relationship":"is material control","object":"false","cf":100},{"subject":"CTL-UK6","relationship":"has deficiency","object":"DEF-UK6","cf":100},{"subject":"DEF-UK6","relationship":"deficiency of control","object":"CTL-UK6","cf":100},{"subject":"DEF-UK6","relationship":"has deficiency type","object":"Operating Deficiency","cf":100},{"subject":"DEF-UK6","relationship":"has magnitude band","object":"Material","cf":100},{"subject":"DEF-UK6","relationship":"has likelihood","object":"Reasonably Possible","cf":100}]}},{"expect":{"subtype":"Second Form"},"then":{"type":"Query","with":[],"subject":"CTL-UK6","relationship":"has uk declaration summary"}},{"expect":{"type":"Expect Result","results":[{"cf":"100","object":"In plain terms: this is not one of the board s material controls, so the declaration in the annual report does not cover it and nothing about it goes there. It is not off the hook. Anything found is still recorded, still classified, and still reported to whoever needs to know. The designation is the board s and it can change from year to year.","subject":"CTL-UK6","relationship":"has uk declaration summary"}],"subtype":"Second Form"},"then":{"type":"none","with":[]}}]},
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