{"catalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","kind":"record","record":{"attributes":{"category":"financial_reporting","domain":["Financial Reporting Controls (SOX)","Logging, Monitoring & Detection"],"inherent_rating":"high","taxonomy":["sox-rmm-assertion"]},"canonicalUrl":"https://controlsmap.com/?v=1&node=risk%3Afin-journal-entry-management-override","description":"Manual/automated journal entries posted with transposition errors, wrong account codes, or amounts; recurring entries not updated; and top-side entries used to override controls and manage earnings at period-end.","details":{"category":"financial_reporting","impact":"high","inherent_rating":"high","likelihood":"medium","risk_id":"fin-journal-entry-management-override","taxonomies":["sox-rmm-assertion"],"treatment":"mitigate"},"id":"risk:fin-journal-entry-management-override","mapUrl":"https://controlsmap.com/?v=1&node=risk%3Afin-journal-entry-management-override","sourceIds":["aiuc-1","iso-27001","nist-800-53","nist-ai-agent-identity","nist-csf-2","pci-dss","soc1","soc2","sox"],"sourceUrl":null,"title":"Manual journal entries and management-override risk","type":"risk"},"relationships":[{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:53321dcf48fee33a1e4347c5d958372eed452f042a342ec40af6ad00679f46f6","properties":{"rationale":"Input edit checks catch journal-entry transposition and format errors before posting.","strength":"related"},"sourceDetailPath":"/data/v1/records/uc-uc-access-20-92554410.json","sourceId":"uc:UC-ACCESS-20","targetDetailPath":"/data/v1/records/risk-fin-journal-entry-management-override-b0c0ed68.json","targetId":"risk:fin-journal-entry-management-override","type":"mitigates"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:61c3659e40b022738d95781c0ab6ed22d5af66f49a40a068a8650d578c545ea9","properties":{"rationale":"Journal entries require authorized approval bound to the individual, controlling top-side override entries.","strength":"primary"},"sourceDetailPath":"/data/v1/records/uc-uc-fin-04-70e42862.json","sourceId":"uc:UC-FIN-04","targetDetailPath":"/data/v1/records/risk-fin-journal-entry-management-override-b0c0ed68.json","targetId":"risk:fin-journal-entry-management-override","type":"mitigates"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:821b41d6b14ca940fab8d95c5cb05714edf121108f046889c35c2cea8d8cfeff","properties":{"rationale":"Restricting privileged access to the GL/ERP directly limits unauthorized journal entries and top-side management override.","strength":"primary"},"sourceDetailPath":"/data/v1/records/uc-uc-access-04-75180489.json","sourceId":"uc:UC-ACCESS-04","targetDetailPath":"/data/v1/records/risk-fin-journal-entry-management-override-b0c0ed68.json","targetId":"risk:fin-journal-entry-management-override","type":"mitigates"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:83083cd0c8860f905e8ef04a7d61156318fcaf5e3807ba83754000b3e3bc2999","properties":{"rationale":"Input edit checks catch journal-entry transposition and wrong-account errors.","strength":"related"},"sourceDetailPath":"/data/v1/records/uc-uc-fin-06-ccd6f7dc.json","sourceId":"uc:UC-FIN-06","targetDetailPath":"/data/v1/records/risk-fin-journal-entry-management-override-b0c0ed68.json","targetId":"risk:fin-journal-entry-management-override","type":"mitigates"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:8f8349aab29a7c12078b2648987f8e82270c6432aa98bdb988d3848b9a8ab856","properties":{"rationale":"Monitoring privileged/admin sessions detects management override executed via back-channel privileged access that bypasses application-level journal-entry controls.","strength":"related"},"sourceDetailPath":"/data/v1/records/uc-uc-log-07-659fa92d.json","sourceId":"uc:UC-LOG-07","targetDetailPath":"/data/v1/records/risk-fin-journal-entry-management-override-b0c0ed68.json","targetId":"risk:fin-journal-entry-management-override","type":"mitigates"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:da4a8461f4f084180b5ecbd3cb3d3ddda5a44a288eb2010d2de3b81ddbaea663","properties":{"rationale":"SoD separating request from approve limits any one person posting and approving unauthorized journal entries.","strength":"related"},"sourceDetailPath":"/data/v1/records/uc-uc-access-03-43eeb212.json","sourceId":"uc:UC-ACCESS-03","targetDetailPath":"/data/v1/records/risk-fin-journal-entry-management-override-b0c0ed68.json","targetId":"risk:fin-journal-entry-management-override","type":"mitigates"}],"schemaVersion":1}