unified
UC-FIN-01 — Deploy financial control activities through policies
Deploy control activities over financial reporting through formally approved policies and procedures that state what is expected and how it is performed, including entity-wide policies for technology general controls and oversight of the period-end financial reporting process. Assign owners, communicate the policies to responsible personnel, and review and reapprove them periodically. Evidence includes the approved policy set, periodic review sign-offs, and communication records.
Record JSON · Open in map · Data retrieval guide
Catalog revision: 24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028. A connection does not establish full coverage.
Attributes
- domain
- Financial Reporting Controls (SOX)
- type
- preventive
- category
- administrative
Details
- unified_id
- UC-FIN-01
- title
- Deploy financial control activities through policies
- statement
- Deploy control activities over financial reporting through formally approved policies and procedures that state what is expected and how it is performed, including entity-wide policies for technology general controls and oversight of the period-end financial reporting process. Assign owners, communicate the policies to responsible personnel, and review and reapprove them periodically. Evidence includes the approved policy set, periodic review sign-offs, and communication records.
- domain
- Financial Reporting Controls (SOX)
- control_type
- preventive
- control_category
- administrative
- members
- framework
- sox
- control_id
- ELC-CA
- coverage
- full
- relationship
- equal
- guidance
Source
No record-specific source URL is provided.
Connections
- UC-FIN-01 — Deploy financial control activities through policies mitigates Rights, obligations and related-party misstatement
- strength
- related
- rationale
- UC-FIN-01 — Deploy financial control activities through policies mitigates Ineffective ICFR / undisclosed material weakness
- strength
- primary
- rationale
- Deploying control activities via approved, owned, periodically-reviewed policies is a core structural defense of ICFR effectiveness.
- SOX Process Walkthrough tests UC-FIN-01 — Deploy financial control activities through policies
- Financial Controls Policy & Segregation-of-Duties Governance operates UC-FIN-01 — Deploy financial control activities through policies
- UC-FIN-01 — Deploy financial control activities through policies mitigates Financial-statement fraud and management override
- strength
- related
- rationale
- Policy-based control activities and period-end oversight raise the barrier to management override and fraud.
- UC-FIN-01 — Deploy financial control activities through policies maps_to ELC-CA — Control Activities (entity-level) — policies and procedures, period-end financial reporting process oversight, and entity-wide control activities including technology general controls policies.
- framework
- sox
- control_id
- ELC-CA
- coverage
- full
- relationship
- equal
- delta
- Not provided
- source_version
- SOX §302/§404 (2002), PCAOB AS 2201
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- Control Library Lifecycle oversees UC-FIN-01 — Deploy financial control activities through policies
- UC-FIN-01 — Deploy financial control activities through policies mitigates Valuation and impairment misstatement
- strength
- related
- rationale
- UC-FIN-01 — Deploy financial control activities through policies mitigates Weak internal control environment enabling fraud and error
- strength
- primary
- rationale
- Formally approved control-activity policies with assigned owners strengthen the control environment against weakness.