risk
Tax provision, deferred-tax and uncertain-position misstatement
Errors in effective-tax-rate computation, deferred-tax rollforward, valuation-allowance realizability, uncertain-tax-position accrual (ASC 740/IAS 12), and discrete-item cut-off across interim periods.
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)
- taxonomy
- sox-rmm-assertion
- inherent_rating
- medium
Details
- risk_id
- fin-tax-provision-misstatement
- 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-FIN-09 — Ensure quality of information used in reporting mitigates Tax provision, deferred-tax and uncertain-position misstatement
- strength
- related
- rationale
- IPE validation of tax-provision workpapers and spreadsheets catches computational errors before reliance.
- UC-FIN-06 — Validate completeness and accuracy of system inputs mitigates Tax provision, deferred-tax and uncertain-position misstatement
- strength
- related
- rationale