{"catalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","kind":"record","record":{"attributes":{"category":"administrative","framework":"sox","type":"preventive"},"canonicalUrl":"https://controlsmap.com/frameworks/sox/","description":"Control Activities (entity-level) — policies and procedures, period-end financial reporting process oversight, and entity-wide control activities including technology general controls policies.","details":{"automation":"manual","control_category":"administrative","control_id":"ELC-CA","control_type":"preventive","domains":["Financial Reporting Controls (SOX)","Governance, Policy & Oversight","Risk Assessment & Management","Compliance, Audit & Assurance"],"framework":"sox","group":"Entity-Level Controls (COSO-aligned)","key_control":true,"requirement_frequency":null,"requirement_status":null,"risk_count":5,"source_pages":null,"source_url":null},"id":"ctrl:sox:ELC-CA","mapUrl":"https://controlsmap.com/?v=1&node=ctrl%3Asox%3AELC-CA","sourceIds":["sox"],"sourceUrl":null,"title":"ELC-CA — Control Activities (entity-level) — policies and procedures, period-end financial reporting process oversight, and entity-wide control activities including technology general controls policies.","type":"control"},"relationships":[{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:a9955cbb71be92d1dccb2728b3240b6e12c801f1828db98df7faad84876278f2","properties":{"control_id":"ELC-CA","coverage":"full","delta":null,"framework":"sox","provenance":{"defaultConfidence":"medium","defaultStatus":"active","direction":"canonical_to_source","mapper":"coworkcanvas-compliance-graph","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.","reviewDate":"2026-09-07"},"relationship":"equal","source_version":"SOX §302/§404 (2002), PCAOB AS 2201"},"sourceDetailPath":"/data/v1/records/uc-uc-fin-01-bb3ef2cd.json","sourceId":"uc:UC-FIN-01","targetDetailPath":"/data/v1/records/ctrl-sox-elc-ca-3faabd89.json","targetId":"ctrl:sox:ELC-CA","type":"maps_to"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:fb70fe178fef2e0561814dddb63237a2c37ad2b72c7a339dc22ecbfdd15149ef","properties":{},"sourceDetailPath":"/data/v1/records/ctrl-sox-elc-ca-3faabd89.json","sourceId":"ctrl:sox:ELC-CA","targetDetailPath":"/data/v1/records/std-sox-baeb68e1.json","targetId":"std:sox","type":"belongs_to"}],"schemaVersion":1}
