unified
UC-FIN-07 — Control automated processing and resolve exceptions
Configure automated processing controls, including system-enforced calculations, three-way matches, tolerance checks, and other configurable application controls, under documented policies and procedures so transactions are processed completely, accurately, and in the proper period. Generate exception, error, and edit reports from processing, and review and resolve reported items timely with documented disposition. Evidence includes control configurations, configuration change approvals, and exception-report review 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-07
- title
- Control automated processing and resolve exceptions
- statement
- Configure automated processing controls, including system-enforced calculations, three-way matches, tolerance checks, and other configurable application controls, under documented policies and procedures so transactions are processed completely, accurately, and in the proper period. Generate exception, error, and edit reports from processing, and review and resolve reported items timely with documented disposition. Evidence includes control configurations, configuration change approvals, and exception-report review records.
- domain
- Financial Reporting Controls (SOX)
- control_type
- preventive
- control_category
- technical
- members
- framework
- sox
- control_id
- PLC-CALC
- coverage
- full
- relationship
- superset_of
- framework
- sox
- control_id
- PLC-EXCEPTION
- coverage
- full
- relationship
- superset_of
- framework
- soc2
- control_id
- PI1.3
- coverage
- full
- relationship
- superset_of
- guidance
Source
No record-specific source URL is provided.
Connections
- UC-FIN-07 — Control automated processing and resolve exceptions mitigates Transaction-processing and execution errors
- strength
- primary
- rationale
- Tolerance checks, three-way match and exception reports catch and resolve processing errors.
- UC-FIN-07 — Control automated processing and resolve exceptions mitigates Internal fraud — asset misappropriation, embezzlement, forgery
- strength
- related
- rationale
- Three-way match and tolerance checks block fraudulent or duplicate disbursements.
- UC-FIN-07 — Control automated processing and resolve exceptions maps_to PLC-EXCEPTION — Exception and edit-report controls — review and timely resolution of system-generated exception, error, and edit reports.
- framework
- sox
- control_id
- PLC-EXCEPTION
- 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.
- Financial Systems Transaction Integrity Monitoring operates UC-FIN-07 — Control automated processing and resolve exceptions
- UC-FIN-07 — Control automated processing and resolve exceptions mitigates Overstatement of assets/revenue (existence & occurrence)
- strength
- related
- rationale
- Three-way match prevents recording purchases/payables without underlying receipt.
- UC-FIN-07 — Control automated processing and resolve exceptions maps_to PLC-CALC — Automated processing / configurable controls — system-enforced calculations, three-way matches, tolerance checks, and configurable application controls operating as designed.
- framework
- sox
- control_id
- PLC-CALC
- 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.
- UC-FIN-07 — Control automated processing and resolve exceptions maps_to PI1.3 — The entity implements policies and procedures over system processing to result in products, services, and reporting to meet the entity's objectives.
- framework
- soc2
- control_id
- PI1.3
- 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-07 — Control automated processing and resolve exceptions mitigates Understatement of liabilities/expenses (completeness)
- strength
- primary
- rationale
- Three-way match ensures liabilities are recorded for goods/services received.
- UC-FIN-07 — Control automated processing and resolve exceptions mitigates Period cut-off errors
- strength
- primary
- rationale
- Automated processing enforces recording in the proper period.
- SOX Key Control TOD/TOE Test tests UC-FIN-07 — Control automated processing and resolve exceptions
- SOC 2 Processing Integrity Assessment tests UC-FIN-07 — Control automated processing and resolve exceptions
- UC-FIN-07 — Control automated processing and resolve exceptions mitigates Measurement and calculation errors (accuracy)
- strength
- primary
- rationale
- System-enforced calculations produce accurate amounts (depreciation, payroll, tolerances).