unified
UC-FIN-06 — Validate completeness and accuracy of system inputs
Implement input controls over data entered into financial systems, including edit and validation checks, required-field and format controls, completeness checks, and rejection or suspense handling of invalid entries, so that inputs are complete, accurate, and valid. Define these controls in documented policies and procedures over system inputs and retest their configuration on change. Evidence includes configuration baselines, validation rules, and rejected-input handling 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
- technical
Details
- unified_id
- UC-FIN-06
- title
- Validate completeness and accuracy of system inputs
- statement
- Implement input controls over data entered into financial systems, including edit and validation checks, required-field and format controls, completeness checks, and rejection or suspense handling of invalid entries, so that inputs are complete, accurate, and valid. Define these controls in documented policies and procedures over system inputs and retest their configuration on change. Evidence includes configuration baselines, validation rules, and rejected-input handling records.
- domain
- Financial Reporting Controls (SOX)
- control_type
- preventive
- control_category
- technical
- members
- framework
- sox
- control_id
- PLC-INPUT
- coverage
- full
- relationship
- superset_of
- framework
- soc2
- control_id
- PI1.2
- coverage
- full
- relationship
- superset_of
- guidance
Source
No record-specific source URL is provided.
Connections
- UC-FIN-06 — Validate completeness and accuracy of system inputs mitigates Data-quality and IPE integrity failures in reporting
- strength
- related
- rationale
- Input validation improves source-data quality feeding downstream reporting.
- UC-FIN-06 — Validate completeness and accuracy of system inputs mitigates Transaction-processing and execution errors
- strength
- primary
- rationale
- Validation and edit checks catch data-entry (fat-finger) errors at source.
- UC-FIN-06 — Validate completeness and accuracy of system inputs mitigates Understatement of liabilities/expenses (completeness)
- strength
- related
- rationale
- Input completeness checks ensure entered transactions are complete but cannot capture never-entered items like unrecorded payables; population completeness rests on reconciliations, interface totals, and three-way match.
- UC-FIN-06 — Validate completeness and accuracy of system inputs mitigates Tax provision, deferred-tax and uncertain-position misstatement
- strength
- related
- rationale
- UC-FIN-06 — Validate completeness and accuracy of system inputs maps_to PI1.2 — The entity implements policies and procedures over system inputs, including controls over completeness and accuracy, to result in products, services, and reporting to meet the entity's objectives.
- framework
- soc2
- control_id
- PI1.2
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2017 TSC
- 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.
- UC-FIN-06 — Validate completeness and accuracy of system inputs maps_to PLC-INPUT — Input controls — edit/validation checks, completeness checks, and field/format controls that ensure data entered into systems is complete, accurate, and valid.
- framework
- sox
- control_id
- PLC-INPUT
- coverage
- full
- relationship
- superset_of
- 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-06 — Validate completeness and accuracy of system inputs
- UC-FIN-06 — Validate completeness and accuracy of system inputs mitigates Manual journal entries and management-override risk
- strength
- related
- rationale
- Input edit checks catch journal-entry transposition and wrong-account errors.
- UC-FIN-06 — Validate completeness and accuracy of system inputs mitigates Measurement and calculation errors (accuracy)
- strength
- primary
- rationale
- Edit/validation and format checks reject inaccurate input data at entry.
- SOC 2 Processing Integrity Assessment tests UC-FIN-06 — Validate completeness and accuracy of system inputs
- Financial Systems Transaction Integrity Monitoring operates UC-FIN-06 — Validate completeness and accuracy of system inputs