{"catalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","kind":"record","record":{"attributes":{"category":"administrative","framework":"sox","type":"preventive"},"canonicalUrl":"https://controlsmap.com/frameworks/sox/","description":"Risk Assessment — entity objective-setting, identification and analysis of risks to financial reporting, fraud risk assessment, and assessment of changes affecting internal control.","details":{"automation":"manual","control_category":"administrative","control_id":"ELC-RA","control_type":"preventive","domains":["Risk Assessment & Management"],"framework":"sox","group":"Entity-Level Controls (COSO-aligned)","key_control":true,"requirement_frequency":null,"requirement_status":null,"risk_count":3,"source_pages":null,"source_url":null},"id":"ctrl:sox:ELC-RA","mapUrl":"https://controlsmap.com/?v=1&node=ctrl%3Asox%3AELC-RA","sourceIds":["sox"],"sourceUrl":null,"title":"ELC-RA — Risk Assessment — entity objective-setting, identification and analysis of risks to financial reporting, fraud risk assessment, and assessment of changes affecting internal control.","type":"control"},"relationships":[{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:1b96f0765a2dfb4e5c76bdcb09eb295102be82d719a3b7bd233ebba82e04a84b","properties":{"control_id":"ELC-RA","coverage":"partial","delta":"objective-setting, fraud, and change aspects covered by dedicated unified controls","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":"intersects_with","source_version":"SOX §302/§404 (2002), PCAOB AS 2201"},"sourceDetailPath":"/data/v1/records/uc-uc-risk-06-e9599494.json","sourceId":"uc:UC-RISK-06","targetDetailPath":"/data/v1/records/ctrl-sox-elc-ra-413d9faf.json","targetId":"ctrl:sox:ELC-RA","type":"maps_to"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:a99f0290556f4481fa55872b021e247f553a2c3616269cb118deed745ec459bd","properties":{},"sourceDetailPath":"/data/v1/records/ctrl-sox-elc-ra-413d9faf.json","sourceId":"ctrl:sox:ELC-RA","targetDetailPath":"/data/v1/records/std-sox-baeb68e1.json","targetId":"std:sox","type":"belongs_to"}],"schemaVersion":1}
