{"catalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","kind":"record","record":{"attributes":{"category":"technical","framework":"sox","type":"preventive"},"canonicalUrl":"https://controlsmap.com/frameworks/sox/","description":"Automated processing / configurable controls — system-enforced calculations, three-way matches, tolerance checks, and configurable application controls operating as designed.","details":{"automation":"automated","control_category":"technical","control_id":"PLC-CALC","control_type":"preventive","domains":["Financial Reporting Controls (SOX)","Governance, Policy & Oversight","Compliance, Audit & Assurance"],"framework":"sox","group":"Process-Level / Business-Process Controls","key_control":true,"requirement_frequency":null,"requirement_status":null,"risk_count":6,"source_pages":null,"source_url":null},"id":"ctrl:sox:PLC-CALC","mapUrl":"https://controlsmap.com/?v=1&node=ctrl%3Asox%3APLC-CALC","sourceIds":["sox"],"sourceUrl":null,"title":"PLC-CALC — Automated processing / configurable controls — system-enforced calculations, three-way matches, tolerance checks, and configurable application controls operating as designed.","type":"control"},"relationships":[{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:8a92d659a5b5ae0f6f15cda4bc6d93f26e39a076f34c617931f2e8a22444146b","properties":{"control_id":"PLC-CALC","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":"superset_of","source_version":"SOX §302/§404 (2002), PCAOB AS 2201"},"sourceDetailPath":"/data/v1/records/uc-uc-fin-07-880ee951.json","sourceId":"uc:UC-FIN-07","targetDetailPath":"/data/v1/records/ctrl-sox-plc-calc-f1e136b6.json","targetId":"ctrl:sox:PLC-CALC","type":"maps_to"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:f77fa8167d1cf995061ce6ec70e394ada9e94f0aca96f4e7eaa0d802a1f40710","properties":{},"sourceDetailPath":"/data/v1/records/ctrl-sox-plc-calc-f1e136b6.json","sourceId":"ctrl:sox:PLC-CALC","targetDetailPath":"/data/v1/records/std-sox-baeb68e1.json","targetId":"std:sox","type":"belongs_to"}],"schemaVersion":1}
