unified
UC-FIN-03 — Perform and review account reconciliations
Perform account and subledger-to-general-ledger reconciliations for in-scope accounts on a defined frequency, verifying the completeness and accuracy of balances. Require independent, timely review and approval of each reconciliation, and age, track, and resolve reconciling items within defined thresholds. Retain completed reconciliations, approvals, and resolution evidence.
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
- detective
- category
- administrative
Details
- unified_id
- UC-FIN-03
- title
- Perform and review account reconciliations
- statement
- Perform account and subledger-to-general-ledger reconciliations for in-scope accounts on a defined frequency, verifying the completeness and accuracy of balances. Require independent, timely review and approval of each reconciliation, and age, track, and resolve reconciling items within defined thresholds. Retain completed reconciliations, approvals, and resolution evidence.
- domain
- Financial Reporting Controls (SOX)
- control_type
- detective
- control_category
- administrative
- members
- framework
- sox
- control_id
- PLC-RECON
- coverage
- full
- relationship
- equal
- guidance
Source
No record-specific source URL is provided.
Connections
- UC-FIN-03 — Perform and review account reconciliations mitigates Measurement and calculation errors (accuracy)
- strength
- primary
- rationale
- Reconciliation verifies accuracy of recorded balances against supporting detail.
- UC-FIN-03 — Perform and review account reconciliations mitigates Internal fraud — asset misappropriation, embezzlement, forgery
- strength
- related
- rationale
- Independent cash/account reconciliation detects embezzlement and misappropriation.
- UC-FIN-03 — Perform and review account reconciliations mitigates Data-quality and IPE integrity failures in reporting
- strength
- related
- rationale
- Subledger-to-GL reconciliation enforces data consistency across systems.
- UC-FIN-03 — Perform and review account reconciliations mitigates Understatement of liabilities/expenses (completeness)
- strength
- primary
- rationale
- Subledger-to-GL reconciliation reveals unrecorded items and missing entries.
- SOX Key Control Operation (Close Cycle) operates UC-FIN-03 — Perform and review account reconciliations
- UC-FIN-03 — Perform and review account reconciliations mitigates Overstatement of assets/revenue (existence & occurrence)
- strength
- primary
- rationale
- Reconciliation identifies recorded balances lacking support, catching overstatement.
- UC-FIN-03 — Perform and review account reconciliations maps_to PLC-RECON — Reconciliations — account and subledger-to-general-ledger reconciliations performed completely and accurately, with timely review, approval, and resolution of reconciling items.
- framework
- sox
- control_id
- PLC-RECON
- 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.
- SOX Key Control TOD/TOE Test tests UC-FIN-03 — Perform and review account reconciliations