{"catalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","kind":"record","record":{"attributes":{"category":"technical","domain":"Financial Reporting Controls (SOX)","type":"preventive"},"canonicalUrl":"https://controlsmap.com/?v=1&node=uc%3AUC-FIN-06","description":"Implement input controls over data entered into financial systems, including edit and validation checks, required-field and format controls, completeness checks, and rejection or suspense handling of invalid entries, so that inputs are complete, accurate, and valid. Define these controls in documented policies and procedures over system inputs and retest their configuration on change. Evidence includes configuration baselines, validation rules, and rejected-input handling records.","details":{"control_category":"technical","control_type":"preventive","domain":"Financial Reporting Controls (SOX)","guidance":[],"members":[{"control_id":"PLC-INPUT","coverage":"full","framework":"sox","relationship":"superset_of"},{"control_id":"PI1.2","coverage":"full","framework":"soc2","relationship":"superset_of"}],"statement":"Implement input controls over data entered into financial systems, including edit and validation checks, required-field and format controls, completeness checks, and rejection or suspense handling of invalid entries, so that inputs are complete, accurate, and valid. Define these controls in documented policies and procedures over system inputs and retest their configuration on change. Evidence includes configuration baselines, validation rules, and rejected-input handling records.","title":"Validate completeness and accuracy of system inputs","unified_id":"UC-FIN-06"},"id":"uc:UC-FIN-06","mapUrl":"https://controlsmap.com/?v=1&node=uc%3AUC-FIN-06","sourceIds":["soc2","sox"],"sourceUrl":null,"title":"UC-FIN-06 — Validate completeness and accuracy of system inputs","type":"unified"},"relationships":[{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:09382bcceec855e05ba63bae60745ad7ba04e455a53d7670e9ca079451bfd058","properties":{"rationale":"Input validation improves source-data quality feeding downstream reporting.","strength":"related"},"sourceDetailPath":"/data/v1/records/uc-uc-fin-06-ccd6f7dc.json","sourceId":"uc:UC-FIN-06","targetDetailPath":"/data/v1/records/risk-fin-data-quality-reporting-integrity-276baaa6.json","targetId":"risk:fin-data-quality-reporting-integrity","type":"mitigates"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:10f98d299cca0e4c72e865254b72ca754eb634666f21972a636aed2c4a3bb1c1","properties":{"rationale":"Validation and edit checks catch data-entry (fat-finger) errors at source.","strength":"primary"},"sourceDetailPath":"/data/v1/records/uc-uc-fin-06-ccd6f7dc.json","sourceId":"uc:UC-FIN-06","targetDetailPath":"/data/v1/records/risk-ops-process-execution-errors-530a1b11.json","targetId":"risk:ops-process-execution-errors","type":"mitigates"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:324ccbae279d97d8a37c53405dd25eec8f98a302325ba1ed10eeba22baad7059","properties":{"rationale":"Input completeness checks ensure entered transactions are complete but cannot capture never-entered items like unrecorded payables; population completeness rests on reconciliations, interface totals, and three-way match.","strength":"related"},"sourceDetailPath":"/data/v1/records/uc-uc-fin-06-ccd6f7dc.json","sourceId":"uc:UC-FIN-06","targetDetailPath":"/data/v1/records/risk-fin-completeness-understatement-4b9388d1.json","targetId":"risk:fin-completeness-understatement","type":"mitigates"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:49dfde3e72edf540f86e0f75a26363b21ab02c89d52c4363272f7b811e5ca7b0","properties":{"rationale":"","strength":"related"},"sourceDetailPath":"/data/v1/records/uc-uc-fin-06-ccd6f7dc.json","sourceId":"uc:UC-FIN-06","targetDetailPath":"/data/v1/records/risk-fin-tax-provision-misstatement-55b9f382.json","targetId":"risk:fin-tax-provision-misstatement","type":"mitigates"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:4a6e2f036db9d13ec7647f5602f751328e4fcfbb38d2cf35f80db268ef0cbccf","properties":{"control_id":"PI1.2","coverage":"full","delta":null,"framework":"soc2","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":"2017 TSC"},"sourceDetailPath":"/data/v1/records/uc-uc-fin-06-ccd6f7dc.json","sourceId":"uc:UC-FIN-06","targetDetailPath":"/data/v1/records/ctrl-soc2-pi1-2-e6bb9432.json","targetId":"ctrl:soc2:PI1.2","type":"maps_to"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:6bf5cf187be38ee1a9647174d9f81144cce499353785b0a20070e9d238cd67e2","properties":{"control_id":"PLC-INPUT","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-06-ccd6f7dc.json","sourceId":"uc:UC-FIN-06","targetDetailPath":"/data/v1/records/ctrl-sox-plc-input-9cfe3c64.json","targetId":"ctrl:sox:PLC-INPUT","type":"maps_to"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:7f67fb7e39d1807ae1de23145f5d416f15f9d374b113e18832a0fa1c57280124","properties":{},"sourceDetailPath":"/data/v1/records/wf-s6-7962d7b6.json","sourceId":"wf:S6","targetDetailPath":"/data/v1/records/uc-uc-fin-06-ccd6f7dc.json","targetId":"uc:UC-FIN-06","type":"tests"},{"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:ad0b29143ccf0380ec4626d576bd9304f4f57f800f12549a87110c291370e89b","properties":{"rationale":"Edit/validation and format checks reject inaccurate input data at entry.","strength":"primary"},"sourceDetailPath":"/data/v1/records/uc-uc-fin-06-ccd6f7dc.json","sourceId":"uc:UC-FIN-06","targetDetailPath":"/data/v1/records/risk-fin-accuracy-measurement-errors-fd727255.json","targetId":"risk:fin-accuracy-measurement-errors","type":"mitigates"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:aede8c4f4bd2f611ec4c54e2c9230703c7c2372e0a3a829f546f6f9bf11c4863","properties":{},"sourceDetailPath":"/data/v1/records/wf-d23-f8fc17b1.json","sourceId":"wf:D23","targetDetailPath":"/data/v1/records/uc-uc-fin-06-ccd6f7dc.json","targetId":"uc:UC-FIN-06","type":"tests"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:c39704288586671038d07660f85d8a8c33ffccc7d78a56293fa70bfe29956f2b","properties":{},"sourceDetailPath":"/data/v1/records/wf-s12-4b5a9849.json","sourceId":"wf:S12","targetDetailPath":"/data/v1/records/uc-uc-fin-06-ccd6f7dc.json","targetId":"uc:UC-FIN-06","type":"operates"}],"schemaVersion":1}