{"description":"Runs on the existing control item. Validate a control-test exception, evaluate its scope and implications, determine disposition, and establish accountable remediation where needed. Deliver the reviewed result and open actions to the responsible register owner and the named companion procedure.","edges":[{"id":"e-impact-evaluate-exception-conclusion","source":"impact-evaluate","target":"exception-conclusion"}],"isPublic":true,"itemTypeSlug":"control","metadata":{"capabilities":["control-exception-evaluation-remediation"],"controlVerbs":{"UC-AUDIT-14":"tests","UC-RISK-14":"tests"},"controls":["UC-AUDIT-14","UC-RISK-14"],"department":"internal-audit","domains":["audit"],"kind":"control-exception-evaluation-remediation","library":{"aliases":[{"source":"studio-seed","sourceTemplateId":"coworkcanvas:template:control-exception-evaluation-remediation"}],"canonicalUrl":"https://workflow-library.com/all/?w=audit-control-exception-evaluation-remediation","contentDigest":"sha256:79e9e68b50d4d7b1170a8c79e2027f1ccd9f12defc3ac6c7b9940811542f9065","prerequisites":{"anchorItemType":{"slug":"control"},"evidenceDestinations":[{"description":"Restricted native step results, attached documents, durable item fields and native approvals.","id":"review-evidence"}],"handoffs":[{"direction":"output","name":"Reviewed register result and open actions","sourceTemplateId":"workflow-library:sox-deficiency-remediation"}],"roles":[{"contribution":"expertise","description":"Test supervisor independent of the operator. Evaluate impact and disposition.","id":"reviewer-1","nodeIds":["impact-evaluate"]},{"contribution":"approval","description":"Independent audit reviewer. Approve exception evaluation.","id":"reviewer-2","nodeIds":["exception-conclusion"]}],"status":"declared"},"provenance":[{"source":"brain/scripts/studio-seed","sourceTemplateId":"coworkcanvas:template:control-exception-evaluation-remediation"}],"releaseId":"sha256:79e9e68b50d4d7b1170a8c79e2027f1ccd9f12defc3ac6c7b9940811542f9065","schemaVersion":1,"sourceTemplateId":"workflow-library:audit-control-exception-evaluation-remediation"},"lineOfDefense":"assure","mappingStatus":"mapped","risks":[],"slug":"audit-control-exception-evaluation-remediation","source":"coworkcanvas-gallery","standards":["iia-2024","nist-800-53","soc2"],"teams":["internal-audit","risk-management"]},"name":"Control Exception Evaluation & Remediation","nodes":[{"data":{"controls":[],"instructions":"**Objective**\nEvaluate impact and disposition. The reviewer decides from the complete package described below.\n\n**Inputs**\n1. Use the approved testing matrix, failed attribute and supporting evidence, tester notes and owner response, existing Issue records, comparable occurrences, population data, system changes and the relevant policy or procedure.\n2. Use the validated facts, extent analysis, risk and requirement mappings, prior exceptions, compensating-control evidence, relevant program criteria, and management response.\n\n**Procedure**\n1. Restate the observed condition factually, verify the evidence reference, distinguish a control deviation from a testing or documentation error, and search for related exceptions before opening anything new. Then reperform the failed attribute, challenge alternative explanations, inspect additional occurrences when warranted, determine the condition window, and identify whether the same cause could affect untested items.\n2. Assess likelihood and consequence without conflating sample rate with population impact, validate claimed compensating controls, consider aggregation with related conditions, and select a disposition supported by evidence.\n\n**Record in AssureSwarm**\n1. Capture the source test, item identifiers, attribute, expected and observed condition, duplicate check and initial owner response, then the validation steps, corroborating evidence, additional items reviewed, confirmed facts, affected period and population, rejected explanations and the validation result. Also record exception reference; exception summary.\n2. Record the impact factors, compensating activity, aggregation analysis, rationale, disposition, affected risks or assertions, escalation needs, and links to any formal Issue.\n\n**Exit criteria**\nTest supervisor independent of the operator provides expertise: The exception is reproducible from source work and described without premature severity language, the condition is confirmed or closed with a supported reason, potential extent is bounded, and open information requests have owners and due dates. The disposition is approved and traceable to stated criteria, unsupported mitigation claims are excluded, and conditions requiring action advance to an accountable remediation plan.","kind":"task","label":"Evaluate impact and disposition","requiredApprovals":1},"id":"impact-evaluate"},{"data":{"controls":["UC-AUDIT-14","UC-RISK-14"],"instructions":"**Objective**\nApprove exception evaluation. The reviewer decides from the complete package described below.\n\n**Inputs**\n1. Use the confirmed condition, root-cause analysis, impact disposition, owner proposal, change constraints, affected procedures and systems, and required reporting dates.\n2. Review intake, validation, extent and impact analyses, disposition approval, linked Issue and remediation records, monitoring commitments, and remaining limitations.\n\n**Procedure**\n1. Challenge whether proposed actions address cause rather than symptoms, define measurable completion evidence, establish interim safeguards, set realistic milestones, and design retesting independent of self-certified completion.\n2. Confirm the narrative is internally consistent, all evidence references resolve, the disposition matches the analysis, duplicate records are avoided, and required escalation or reporting has occurred.\n\nAdditional canonical requirements reviewed with this package:\nClassify Control Exception: Record the failed control attribute, occurrence, evidence, preliminary cause, and whether the exception is isolated, systemic, or suspected fraud.\nAssess Scope and Impact: Determine affected population, systems, data, customers, financial or compliance impact, and whether expanded testing or escalation is required.\nDetermine Deficiency Severity: Apply the documented severity criteria, identify compensating controls, and state the rationale for the assigned deficiency level.\nAssign Corrective Action: Define corrective action, accountable owner, target date, validation evidence, and interim safeguard while remediation remains open.\nRecord Containment Decision and Approval: Approve the containment plan, escalation path, and acceptance decision; do not close this record without a documented owner and due date.\n\n**Record in AssureSwarm**\n1. Create or link the remediation record and capture owner, actions, milestones, target date, interim measures, completion evidence, validator, retest population, and escalation threshold. Also record planned validation method.\n2. State the approved evaluation conclusion, rationale, open actions, owners, dates, linked records, and the event that will trigger retest, monitoring review, or final closure.\n\n**Exit criteria**\nIndependent audit reviewer provides approval: The plan addresses the documented cause, responsibilities and dates are accepted, validation is executable, and any risk acceptance follows the proper approval route. The authorized reviewer accepts the evaluation and handoff, every open action lives in a trackable record, and this workflow does not imply remediation is effective or closed before validation.","kind":"task","label":"Approve exception evaluation","requiredApprovals":1},"id":"exception-conclusion"}],"sourceTemplateId":"workflow-library:audit-control-exception-evaluation-remediation"}