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Compliance
Control execution · 24 source-qualified records| Control ID | Control | Entity | Frequency | Control owner | Population | Sample | Test | Evidence | Remediation | Certification impact |
|---|---|---|---|---|---|---|---|---|---|---|
| FIN-R2R-REC-001 | Monthly account reconciliation | GB10 | Monthly | Priya Shah · Control owner | 24 | 10 | Exception | Incomplete | Open | Conditional |
| FIN-R2R-JE-014 | Manual journal approval | Multi-entity | Per journal | R2R Controls | 5 | 5 | Passed | Complete | Not required | None |
| FIN-R2R-SOD-021 | Preparer and approver segregation | Multi-entity | Continuous | Identity Governance | 30 | 10 | Passed | Complete | Not required | None |
| FIN-R2R-IC-009 | Intercompany balance confirmation | GB10 / DE20 | Monthly | Maya Chen · Group R2R | 33 | 10 | Failed | Complete | Open | Blocked |
| FIN-R2R-BNK-003 | Bank reconciliation review | US20 | Daily | Marcus Lee · Regional Controller | 36 | 10 | Passed | Missing | Open | Conditional |
| FIN-R2R-SOD-021 | Preparer and approver segregation | NL50 | Continuous | Eva de Vries · Europe R2R | 39 | 10 | Passed | Complete | Not required | None |
| FIN-R2R-EVD-008 | Evidence retention and lineage | NO60 | Continuous | Ingrid Larsen · North Sea R2R | 42 | 10 | Passed | Complete | Not required | None |
| FIN-R2R-REC-001 | Monthly account reconciliation | AU70 | Monthly | Liam Carter · APAC R2R | 45 | 10 | Exception | Incomplete | Open | Conditional |
| FIN-R2R-JE-014 | Manual journal approval | CA80 | Per journal | Amelia Martin · Americas R2R | 5 | 5 | Failed | Complete | Open | Blocked |
| FIN-R2R-CLS-006 | Close checklist completion | AE90 | Monthly | Omar Haddad · Middle East R2R | 51 | 10 | Passed | Missing | Open | Conditional |
| FIN-R2R-IC-009 | Intercompany balance confirmation | ZA11 | Monthly | Thandi Ndlovu · Africa R2R | 54 | 10 | Passed | Complete | Not required | None |
| FIN-R2R-BNK-003 | Bank reconciliation review | IN12 | Daily | Anika Rao · APAC R2R | 57 | 10 | Passed | Complete | Not required | None |
| FIN-R2R-SOD-021 | Preparer and approver segregation | MY13 | Continuous | Nur Aisyah · APAC R2R | 60 | 10 | Exception | Incomplete | Open | Conditional |
| FIN-R2R-EVD-008 | Evidence retention and lineage | FR14 | Continuous | Camille Bernard · Europe R2R | 63 | 10 | Failed | Complete | Open | Blocked |
| FIN-R2R-REC-001 | Monthly account reconciliation | ES15 | Monthly | Lucia Torres · Europe R2R | 66 | 10 | Passed | Missing | Open | Conditional |
| FIN-R2R-JE-014 | Manual journal approval | MX16 | Per journal | Diego Herrera · Americas R2R | 5 | 5 | Passed | Complete | Not required | None |
| FIN-R2R-CLS-006 | Close checklist completion | GB10 | Monthly | Daniel Mensah · North Sea R2R | 72 | 10 | Passed | Complete | Not required | None |
| FIN-R2R-IC-009 | Intercompany balance confirmation | DE20 | Monthly | Sophie Weber · Europe R2R | 75 | 10 | Exception | Incomplete | Open | Conditional |
| FIN-R2R-BNK-003 | Bank reconciliation review | US20 | Daily | Elena Ruiz · Americas R2R | 78 | 10 | Failed | Complete | Open | Blocked |
| FIN-R2R-SOD-021 | Preparer and approver segregation | SG30 | Continuous | Kai Wong · APAC R2R | 81 | 10 | Passed | Missing | Open | Conditional |
| FIN-R2R-EVD-008 | Evidence retention and lineage | BR40 | Continuous | Lucas Costa · LATAM R2R | 84 | 10 | Passed | Complete | Not required | None |
| FIN-R2R-REC-001 | Monthly account reconciliation | NL50 | Monthly | Eva de Vries · Europe R2R | 87 | 10 | Passed | Complete | Not required | None |
| FIN-R2R-JE-014 | Manual journal approval | NO60 | Per journal | Ingrid Larsen · North Sea R2R | 5 | 5 | Exception | Incomplete | Open | Conditional |
| FIN-R2R-CLS-006 | Close checklist completion | AU70 | Monthly | Liam Carter · APAC R2R | 93 | 10 | Failed | Complete | Open | Blocked |
Control results
Control frequency
Evidence posture
Source-certified · Production-equivalent reference environment · period 2026-07 · Sixteen legal entities · IFRS · transaction currencies retained · contract r2r_supervisor_close_control_v3 · synthetic records are explicitly labelled and are not presented as live enterprise transactions.