SOX

Controls

128 controls across business processes, IT general controls, automated application controls, entity-level controls and key reports.

Key controls

75% of total

Effective this quarter

No exceptions

With exceptions

Under evaluation

Deficiencies

1 significant

Business process

6 shown

Control	Process	Nature	Frequency	Owner	Samples	Exceptions	Last tested	Status
R2C-014 Credit memos above $25K require secondary approval	Order to Cash	IT dependent manual	Ongoing	Director, Revenue Accounting	45	1	Sep 15, FY26	Exception
R2C-002 Contract review for revenue recognition conclusions	Order to Cash	Manual	Per contract	Revenue Manager	40	0	Sep 12, FY26	In testing
P2P-008 Vendor master additions independently verified	Procure to Pay	Manual	Ongoing	Procurement Controller	45	2	Sep 14, FY26	In testing
FCR-003 Monthly revenue analytic review by Controller	Financial Close & Reporting	Manual	Monthly	Corporate Controller	3	0	Sep 8, FY26	Effective
FCR-011 Journal entries reviewed and approved by preparer's supervisor	Financial Close & Reporting	IT dependent manual	Ongoing	Assistant Controller	60	0	Sep 5, FY26	Effective
INV-006 Cycle count results reconciled and variances approved	Inventory & Cost Accounting	Manual	Monthly	Plant Controller	0	0	FY25 Q4	Not started

1 shown

Control	Process	Nature	Frequency	Owner	Samples	Exceptions	Last tested	Status
R2C-021 Automated three-way match on shipments	Order to Cash	Automated	Continuous	VP Revenue Operations	1	0	Aug 28, FY26	Effective

3 shown

Control	Process	Nature	Frequency	Owner	Samples	Exceptions	Last tested	Status
ITGC-004 Privileged access reviewed quarterly	NetSuite ERP	Manual	Quarterly	IT Security Manager	26	2	Sep 15, FY26	Exception
ITGC-009 Changes tested and approved before production release	NetSuite ERP	IT dependent manual	Ongoing	IT Change Manager	40	0	Sep 11, FY26	In testing
ITGC-017 Terminated user access removed within 3 business days	Azure Cloud Platform	Manual	Ongoing	IT Operations Lead	35	3	Sep 10, FY26	Deficiency

1 shown

Control	Process	Nature	Frequency	Owner	Samples	Exceptions	Last tested	Status
ELC-002 Quarterly disclosure committee certification	Entity level	Manual	Quarterly	General Counsel	2	0	Aug 20, FY26	Effective

1 shown

Control	Process	Nature	Frequency	Owner	Samples	Exceptions	Last tested	Status
IPE-005 Aged AR report completeness and accuracy validated	Order to Cash	IT dependent manual	Monthly	AR Manager	12	0	Sep 9, FY26	In testing