SOX Multi-Entity Operations

ScreenSarbanes-Oxley (SOX)·step 1

Complete the Identity fields. Each value is validated against the schema before the next step unlocks.

• Domain entity ID (required)

  entityId

  The organisation or system this record is about — lowercase with dashes, e.g. acme-corp-hq. Pick one you have used before, or type a new id to create it.

• Parent entityoptional

  parentEntityId

  Absent only for the group parent. §4.1 makes the hierarchy explicit.

• Consolidation relationship (required)

  consolidationRelationship

  Enter consolidation relationship.

ScreenSarbanes-Oxley (SOX)·step 2

Complete the Shared Service fields. Each value is validated against the schema before the next step unlocks.

• Shared controloptional

  sharedControlId

  Enter shared control.

• Entities relying on this control (required)

  relyingEntityIds

  Enter entities relying on this control.

ScreenSarbanes-Oxley (SOX)·step 3

Complete the Standardisation fields. Each value is validated against the schema before the next step unlocks.

• Standardisation status (required)

  standardisationStatus

  Not-assessed is the honest default and it BLOCKS the shared conclusion. Assuming standardisation is the shared-service failure mode.

• Asserted byoptional

  standardisationAssertedBy

  Enter asserted by.

• Local variationoptional

  localVariationDescription

  Where one exists, this entity is excluded from the shared conclusion and needs its own testing.

• Local test resultoptional

  localTestResultId

  Enter local test result.

ScreenSarbanes-Oxley (SOX)·step 4

Complete the Coverage fields. Each value is validated against the schema before the next step unlocks.

• Proportion of the group balance this entity represents (required)

  entityCoveragePercent

  So the collectively-material case is visible from the top rather than only from each local view.

• Excluded from group scope (required)

  entityIsExcludedFromScope

  Enter excluded from group scope.

• Exclusion rationaleoptional

  exclusionRationale

  Enter exclusion rationale.

ScreenSarbanes-Oxley (SOX)·step 5

Complete the Consolidation fields. Each value is validated against the schema before the next step unlocks.

• Local classificationoptional

  localSeverity

  Enter local classification.

• Group classificationoptional

  groupSeverity

  An INPUT relationship, never an inheritance. A control deficiency at four subsidiaries over the same account can be a group material weakness.

• Group re-evaluation reasoningoptional

  groupReevaluationReasoning

  Enter group re-evaluation reasoning.

ScreenSarbanes-Oxley (SOX)·step 6

Complete the Obligations fields. Each value is validated against the schema before the next step unlocks.

• Obligations this control satisfies (required)

  obligations

  Enter obligations this control satisfies.

ScreenSarbanes-Oxley (SOX)·step 7

No manual input is captured here: this step is completed from the preceding sections or by the platform.

No manual inputs in this step.