unified
UC-FIN-10 — Safeguard assets and stored financial data
Restrict physical custody of financial assets, negotiable instruments, and accounting records to authorized custodians, and perform periodic counts and inspections reconciled to the accounting records. Store transaction inputs, items in processing, and outputs completely, accurately, and timely in accordance with system specifications and retention requirements, protecting them against loss and unauthorized alteration. Evidence includes custody logs, count results, and storage and retention configurations.
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
- physical
Details
- unified_id
- UC-FIN-10
- title
- Safeguard assets and stored financial data
- statement
- Restrict physical custody of financial assets, negotiable instruments, and accounting records to authorized custodians, and perform periodic counts and inspections reconciled to the accounting records. Store transaction inputs, items in processing, and outputs completely, accurately, and timely in accordance with system specifications and retention requirements, protecting them against loss and unauthorized alteration. Evidence includes custody logs, count results, and storage and retention configurations.
- domain
- Financial Reporting Controls (SOX)
- control_type
- preventive
- control_category
- physical
- members
- framework
- sox
- control_id
- PLC-PHYS
- coverage
- full
- relationship
- superset_of
- framework
- soc2
- control_id
- PI1.5
- coverage
- full
- relationship
- superset_of
- guidance
Source
No record-specific source URL is provided.
Connections
- UC-FIN-10 — Safeguard assets and stored financial data mitigates Understatement of liabilities/expenses (completeness)
- strength
- related
- rationale
- Counts reconciled to records can surface unrecorded or missing assets.
- UC-FIN-10 — Safeguard assets and stored financial data mitigates Overstatement of assets/revenue (existence & occurrence)
- strength
- primary
- rationale
- Periodic counts reconciled to records verify asset/inventory existence, catching overstatement.
- UC-FIN-10 — Safeguard assets and stored financial data maps_to PLC-PHYS — Physical safeguards / custody controls — controls over physical custody of assets, inventory counts, and safeguarding of negotiable instruments and records.
- framework
- sox
- control_id
- PLC-PHYS
- 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-10 — Safeguard assets and stored financial data mitigates Data-quality and IPE integrity failures in reporting
- strength
- related
- rationale
- Protecting stored records against loss/unauthorized alteration preserves data integrity and retention.
- UC-FIN-10 — Safeguard assets and stored financial data mitigates Internal fraud — asset misappropriation, embezzlement, forgery
- strength
- primary
- rationale
- Restricting physical custody and performing counts prevents and detects theft/embezzlement of assets.
- UC-FIN-10 — Safeguard assets and stored financial data mitigates Financial-statement fraud and management override
- strength
- related
- rationale
- Physical counts detect phantom inventory/assets used in statement fraud.
- UC-FIN-10 — Safeguard assets and stored financial data maps_to PI1.5 — The entity implements policies and procedures to store inputs, items in processing, and outputs completely, accurately, and timely in accordance with system specifications to meet the entity's objectives.
- framework
- soc2
- control_id
- PI1.5
- 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.
- SOX Key Control TOD/TOE Test tests UC-FIN-10 — Safeguard assets and stored financial data
- Physical Asset Custody & Count Program operates UC-FIN-10 — Safeguard assets and stored financial data
- SOC 2 Processing Integrity Assessment tests UC-FIN-10 — Safeguard assets and stored financial data