control
PLC-AUTH — Authorization and approval — transactions, journal entries, and changes are reviewed and approved by authorized personnel in accordance with delegation-of-authority policies before being recorded or executed.
Authorization and approval — transactions, journal entries, and changes are reviewed and approved by authorized personnel in accordance with delegation-of-authority policies before being recorded or executed.
In catalog since 2026-09-17T22:28:00Z · Last changed 2026-09-17T22:28:00Z (f368a6cce277)
Record JSON · Open in map · Data retrieval guide
Catalog revision: 791ff2dd3a45707290badee660f185e514d15f1cf518908628f425c2f2c56ee4. A connection does not establish full coverage.
Attributes
- framework
- sox
- type
- preventive
- category
- administrative
Details
- control_id
- PLC-AUTH
- framework
- sox
- group
- Process-Level / Business-Process Controls
- domains
- Financial Reporting Controls (SOX)
- risk_count
- 6
- control_type
- preventive
- control_category
- administrative
- automation
- manual
- key_control
- True
- requirement_status
- Not provided
- requirement_frequency
- Not provided
- source_url
- Not provided
- source_pages
- Not provided
Source
No record-specific source URL is provided.
Connections
- UC-FIN-04 — Authorize transactions with attributable approvals maps_to PLC-AUTH — Authorization and approval — transactions, journal entries, and changes are reviewed and approved by authorized personnel in accordance with delegation-of-authority policies before being recorded or executed.
- framework
- sox
- control_id
- PLC-AUTH
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- SOX §302/§404 (2002), PCAOB AS 2201
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- 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.
- PLC-AUTH — Authorization and approval — transactions, journal entries, and changes are reviewed and approved by authorized personnel in accordance with delegation-of-authority policies before being recorded or executed. belongs_to SOX / PCAOB (ICFR)