risk
Presentation and disclosure deficiencies
Debt misclassified as long-term, gross/net revenue errors, operating/non-operating misclassification, faulty segment reporting, undisclosed related-party transactions, unstated accounting-policy changes, going-concern and contingent-liability disclosure failures.
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
- category
- financial_reporting
- domain
- Financial Reporting Controls (SOX)
- Compliance, Audit & Assurance
- taxonomy
- sox-rmm-assertion
- inherent_rating
- medium
Details
- risk_id
- fin-presentation-disclosure
- category
- financial_reporting
- likelihood
- medium
- impact
- medium
- inherent_rating
- medium
- treatment
- mitigate
- taxonomies
- sox-rmm-assertion
Source
No record-specific source URL is provided.
Connections
- UC-AUDIT-10 — Manage internal audit financial, human, and technology resources mitigates Presentation and disclosure deficiencies
- strength
- related
- rationale
- UC-FIN-02 — Review financial results and the period-end close mitigates Presentation and disclosure deficiencies
- strength
- primary
- rationale
- Close checklist and sign-off over financial statements and disclosures catch classification and disclosure errors.