SOX · Financial Close & Reporting
FCR-011 — Journal entries reviewed and approved by preparer's supervisor
All manual journal entries require independent review and approval by someone other than the preparer prior to posting.
Control attributes
- Type
- Business process
- Nature
- IT dependent manual
- Frequency
- Ongoing
- Key control
- Yes
- Assertions
- Occurrence, Accuracy
- System
- NetSuite
- Owner
- Assistant Controller
- SOX scope
- In scope
- Last tested
- Sep 5, FY26
- Testing status
- Effective
- Samples tested
- 60
- Exceptions
- 0
AI scoping reasoning
Morgan · Audit Manager Agent
In scope — fraud risk, manual entries
Linked risk
R-08Moderate
Fraudulent journal entries at period end
Manual top-side entries increased at Q2 close but all reviewed and supported.
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.