Accounting › Close & Compliance
Financial Controls
Which controls we operate, who owns them, when they were last tested — and the second signature on a manual journal, which is the last control standing.
In Accounting → Close & Compliance · 12 screens
| Screen | Kind | What it is | Columns | Fields | Actions |
|---|---|---|---|---|---|
| Control Summary | Read-only list | The framework in one row per process — how many controls, how many key, how many effective, and how many material weaknesses. The page an audit committee is shown. | 11 | 0 | 0 |
| Financial Controls | List | Which controls we operate, who owns each, when it was last tested and what we are doing about the ones that failed. A different shape from an audit log, which records changes rather than assurance. | 15 | 22 | 1 |
| Control Tests | Read-only list | A test result with no sample size is an opinion. The population, the sample and the method are what make it evidence. | 13 | 0 | 0 |
| Deficiencies | List | The three levels are not synonyms: a material weakness has to be disclosed. A finding with no owner and no date is a finding that reappears next year. | 13 | 15 | 0 |
| Control Frameworks | List | The published framework a control is claimed against. Naming COSO does not make a control effective, but an auditor asks which, and a control mapping to none is one nobody outside the company recognises. | 6 | 6 | 0 |
| Account Reconciliations | Read-only list | Ageing the reconciling items is the whole discipline: a difference that has been there for eleven months is not a timing difference. | 15 | 0 | 3 |
| Reconciling Items | List | A reconciliation with a difference and no explanation is a number somebody will plug. | 11 | 12 | 0 |
| Reconciliation Policies | List | Which accounts are reconciled, to what, how often and by whom. The accounts nobody reconciles are where errors live for years. | 11 | 12 | 0 |
| Journal Approvals | Read-only list | The second pair of eyes — the last control standing once every document-driven route is locked down. Never the person who asked. | 11 | 0 | 2 |
| Journal Approval Rules | List | When a manual journal needs a second signature. Any one trigger is enough — the threshold, a reversal, a backdated entry — because each is a real audit test on its own. | 10 | 18 | 0 |
| Journal Audit Trail | Read-only list | Every manual, backdated, out-of-hours or round-number journal, with whether it was approved and which period it landed in. Each marker is a real audit test; a journal carrying four is where an auditor starts. | 15 | 0 | 0 |
| Certifications | List | A controller signs that the entity’s numbers are right. A certification WITH exceptions is worth far more than one without — the ones without are the ones people sign without reading. | 12 | 10 | 1 |