SOX · Entity level
ELC-002 — Quarterly disclosure committee certification
The disclosure committee reviews and certifies the completeness and accuracy of external reporting each quarter.
Control attributes
- Type
- Entity level
- Nature
- Manual
- Frequency
- Quarterly
- Key control
- Yes
- Assertions
- Presentation, Completeness
- System
- Workiva
- Owner
- General Counsel
- SOX scope
- In scope
- Last tested
- Aug 20, FY26
- Testing status
- Effective
- Samples tested
- 2
- Exceptions
- 0
AI scoping reasoning
Morgan · Audit Manager Agent
In scope — entity-level control
Linked risk
R-01High
Revenue recognition on multi-element arrangements
New CPQ pricing rules plus two prior-year findings on contract review completeness.
Evidence
0 requests
No evidence requests for this control yet.
Exceptions
0 identified
No exceptions identified.
Review notes
0 on this control
No open review notes.