{"description":"Runs on the existing control item. Bridge an approved interim control test through period end by assessing change, remaining occurrences, incremental evidence, and unresolved exceptions. Deliver the reviewed result and open actions to the responsible register owner and the named companion procedure.","edges":[{"id":"e-change-assessment-rollforward-conclusion","source":"change-assessment","target":"rollforward-conclusion"}],"isPublic":true,"itemTypeSlug":"control","metadata":{"capabilities":["control-period-end-roll-forward"],"controlVerbs":{"UC-AUDIT-21":"tests"},"controls":["UC-AUDIT-21"],"department":"internal-audit","domains":["sox"],"kind":"control-period-end-roll-forward","library":{"aliases":[{"source":"studio-seed","sourceTemplateId":"coworkcanvas:template:control-period-end-roll-forward"}],"canonicalUrl":"https://workflow-library.com/all/?w=sox-control-roll-forward-record","contentDigest":"sha256:4629f99823a0eccb411bc98fe622012736cabfee5444dfafba974e39a27e1a57","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-period-end-roll-forward-testing"}],"roles":[{"contribution":"expertise","description":"Test supervisor independent of the operator. Assess changes since interim.","id":"reviewer-1","nodeIds":["change-assessment"]},{"contribution":"approval","description":"Independent audit reviewer. Approve period-end conclusion.","id":"reviewer-2","nodeIds":["rollforward-conclusion"]}],"status":"declared"},"provenance":[{"source":"brain/scripts/studio-seed","sourceTemplateId":"coworkcanvas:template:control-period-end-roll-forward"}],"releaseId":"sha256:4629f99823a0eccb411bc98fe622012736cabfee5444dfafba974e39a27e1a57","schemaVersion":1,"sourceTemplateId":"workflow-library:sox-control-roll-forward-record"},"lineOfDefense":"assure","mappingStatus":"mapped","risks":[],"slug":"sox-control-roll-forward-record","source":"coworkcanvas-gallery","standards":[],"teams":["internal-audit"]},"name":"Period-End Roll-Forward / Rollover Testing","nodes":[{"data":{"instructions":"**Objective**\nAssess changes since interim. The reviewer decides from the complete package described below.\n\n**Inputs**\n1. Obtain the approved interim workpaper, tested population and result, remaining-period calendar, control frequency, open exceptions, changes, and period-end reporting deadline.\n2. Use change tickets, release logs, organization changes, updated narratives, incident records, exception logs, owner inquiry, configuration evidence, and current risk assessments.\n\n**Procedure**\n1. Verify the interim work is final and applicable to the same control, reconcile the untested interval and expected occurrences, and identify limitations that require new testing rather than roll-forward reliance.\n2. Compare each relevant control element to the interim state, corroborate inquiry with records, evaluate the effective date and affected occurrences, and decide whether targeted bridge work or full retesting is necessary.\n\n**Record in AssureSwarm**\n1. Record the interim reference, cutoff dates, remaining occurrences, applicable assertions, unresolved items, planned bridge method, and rationale for the selected approach. Also record bridge period; approved interim work reference.\n2. Document each change considered, evidence reviewed, timing, impact on design and prior results, decision, and the additional procedure required to address it. Also record change assessment.\n\n**Exit criteria**\nTest supervisor independent of the operator provides expertise: The bridge period and reliance basis are precise, the expected remaining population is quantified, and ineligible prior work is excluded before further procedures. The change assessment is supported rather than inquiry-only, material changes are reflected in the test plan, and the approved bridge approach remains defensible.","kind":"task","label":"Assess changes since interim","requiredApprovals":1},"id":"change-assessment"},{"data":{"controls":["UC-AUDIT-21"],"instructions":"**Objective**\nApprove period-end conclusion. The reviewer decides from the complete package described below.\n\n**Inputs**\n1. Use the native remaining-period extract, frequency calendar, sequence records and period-end close schedule, together with the approved change assessment, selection plan, control attributes, period-end evidence, interim exceptions and any targeted high-risk items.\n2. Review interim conclusions, change assessment, remaining-population reconciliation, incremental results, exception evaluations, scope limitations, and period-end evidence.\n\n**Procedure**\n1. Reconcile the first and last occurrence, inspect gaps and duplicates, identify period-end and nonroutine events, and separate out-of-scope records with reasons. Then test selected occurrences consistently with interim attributes, perform additional procedures for changes, revisit unresolved exceptions, and retain per-item conclusions and reviewer challenge.\n2. Confirm the bridge covers the full remaining interval, reconcile results and exceptions, challenge reliance where changes occurred, and identify any additional work before recording the bounded conclusion.\n\n**Record in AssureSwarm**\n1. Retain the source population, count reconciliation, identified special items and excluded records, and the final population used for selection; then complete the incremental results matrix with evidence references, change-specific procedures, exception status and tested counts reconciled to that population. Also record remaining occurrences; incremental exceptions.\n2. Document the result, basis, interim and incremental references, changes, exceptions, limitations, affected risks, and links to issue or remediation follow-up. Also record roll-forward conclusion; conclusion basis.\n\n**Exit criteria**\nIndependent audit reviewer provides approval: The remaining population bridges exactly from interim to period end, all planned bridge procedures are complete, results reconcile to selected items, exceptions are evaluated or routed, and no unsupported gap remains. The authorized reviewer can trace the period-end result across both work periods, exceptions and limitations remain visible, and completion does not substitute for the recorded evidence-based conclusion.","kind":"task","label":"Approve period-end conclusion","requiredApprovals":1},"id":"rollforward-conclusion"}],"sourceTemplateId":"workflow-library:sox-control-roll-forward-record"}