control
PLC-RECON — Reconciliations — account and subledger-to-general-ledger reconciliations performed completely and accurately, with timely review, approval, and resolution of reconciling items.
Reconciliations — account and subledger-to-general-ledger reconciliations performed completely and accurately, with timely review, approval, and resolution of reconciling items.
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
- detective
- category
- administrative
Details
- control_id
- PLC-RECON
- framework
- sox
- group
- Process-Level / Business-Process Controls
- domains
- Financial Reporting Controls (SOX)
- risk_count
- 5
- control_type
- detective
- 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
- PLC-RECON — Reconciliations — account and subledger-to-general-ledger reconciliations performed completely and accurately, with timely review, approval, and resolution of reconciling items. belongs_to SOX / PCAOB (ICFR)
- UC-FIN-03 — Perform and review account reconciliations maps_to PLC-RECON — Reconciliations — account and subledger-to-general-ledger reconciliations performed completely and accurately, with timely review, approval, and resolution of reconciling items.
- framework
- sox
- control_id
- PLC-RECON
- coverage
- full
- relationship
- equal
- 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.