SOX · Financial Close & Reporting
FCR-003 — Monthly revenue analytic review by Controller
Controller reviews revenue by product line against budget and prior period, investigating variances above $500K or 5%.
Control attributes
- Type
- Business process
- Nature
- Manual
- Frequency
- Monthly
- Key control
- Yes
- Assertions
- Completeness, Accuracy
- System
- NetSuite
- Owner
- Corporate Controller
- SOX scope
- In scope
- Last tested
- Sep 8, FY26
- Testing status
- Effective
- Samples tested
- 3
- Exceptions
- 0
AI scoping reasoning
Morgan · Audit Manager Agent
In scope — compensating control for R2C-014
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.