unified
UC-FIN-09 — Ensure quality of information used in reporting
Define and communicate the information requirements for financial processing and reporting, including data definitions and report specifications. Validate the completeness and accuracy of system-generated reports, queries, and spreadsheets used in the operation of controls or in financial reporting by verifying source data, report logic and parameters, and totals before reliance, and baseline standard reports with revalidation on change. Retain validation evidence for each report relied upon.
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-09
- title
- Ensure quality of information used in reporting
- statement
- Define and communicate the information requirements for financial processing and reporting, including data definitions and report specifications. Validate the completeness and accuracy of system-generated reports, queries, and spreadsheets used in the operation of controls or in financial reporting by verifying source data, report logic and parameters, and totals before reliance, and baseline standard reports with revalidation on change. Retain validation evidence for each report relied upon.
- domain
- Financial Reporting Controls (SOX)
- control_type
- detective
- control_category
- administrative
- members
- framework
- sox
- control_id
- PLC-IPE
- coverage
- full
- relationship
- superset_of
- framework
- soc2
- control_id
- PI1.1
- coverage
- partial
- delta
- UC is scoped to financial-reporting IPE; PI1.1's service-wide processing-objective information - data definitions, quality information, and product/service specifications across the entity's services - is not covered
- relationship
- intersects_with
- guidance
Source
No record-specific source URL is provided.
Connections
- Financial Systems Transaction Integrity Monitoring operates UC-FIN-09 — Ensure quality of information used in reporting
- SOX Key Control TOD/TOE Test tests UC-FIN-09 — Ensure quality of information used in reporting
- UC-FIN-09 — Ensure quality of information used in reporting mitigates Tax provision, deferred-tax and uncertain-position misstatement
- strength
- related
- rationale
- IPE validation of tax-provision workpapers and spreadsheets catches computational errors before reliance.
- UC-FIN-09 — Ensure quality of information used in reporting mitigates Understatement of liabilities/expenses (completeness)
- strength
- related
- rationale
- IPE completeness validation confirms reports capture all underlying records.
- UC-FIN-09 — Ensure quality of information used in reporting mitigates Data-quality and IPE integrity failures in reporting
- strength
- primary
- rationale
- This is the IPE control: validating source data, logic and totals of reports/spreadsheets before reliance.
- UC-FIN-09 — Ensure quality of information used in reporting mitigates Ineffective ICFR / undisclosed material weakness
- strength
- related
- rationale
- Reliable IPE underpins control operation; weak IPE is a common material-weakness root cause.
- SOC 2 Processing Integrity Assessment tests UC-FIN-09 — Ensure quality of information used in reporting
- UC-FIN-09 — Ensure quality of information used in reporting mitigates Measurement and calculation errors (accuracy)
- strength
- primary
- rationale
- Validating report logic, parameters and totals catches calculation errors in reports and spreadsheets.
- UC-FIN-09 — Ensure quality of information used in reporting maps_to PI1.1 — The entity obtains or generates, uses, and communicates relevant, quality information regarding the objectives related to processing, including definitions of data processed and product and service specifications, to support the use of products and services.
- framework
- soc2
- control_id
- PI1.1
- coverage
- partial
- delta
- UC is scoped to financial-reporting IPE; PI1.1's service-wide processing-objective information - data definitions, quality information, and product/service specifications across the entity's services - is not covered
- relationship
- intersects_with
- 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-09 — Ensure quality of information used in reporting maps_to PLC-IPE — Information Produced by the Entity (IPE) / completeness and accuracy — controls over the completeness and accuracy of system-generated reports, queries, and spreadsheets used in the operation of controls or in financial reporting.
- framework
- sox
- control_id
- PLC-IPE
- 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 IPE Validation tests UC-FIN-09 — Ensure quality of information used in reporting