SOX · Order to Cash
IPE-005 — Aged AR report completeness and accuracy validated
Report parameters, logic, and totals are validated against source data before use in the allowance for credit losses calculation.
Control attributes
- Type
- IPE / Key report
- Nature
- IT dependent manual
- Frequency
- Monthly
- Key control
- Yes
- Assertions
- Valuation, Accuracy
- System
- NetSuite
- Owner
- AR Manager
- SOX scope
- In scope
- Last tested
- Sep 9, FY26
- Testing status
- In testing
- Samples tested
- 12
- Exceptions
- 0
AI scoping reasoning
Morgan · Audit Manager Agent
In scope — key report supporting reserve estimate
Linked risk
R-01High
Revenue recognition on multi-element arrangements
New CPQ pricing rules plus two prior-year findings on contract review completeness.
Evidence
1 requests
EV-2058Validated
Aged AR report with parameters
Report logic re-performed independently; totals agree to trial balance.
Exceptions
0 identified
No exceptions identified.
Review notes
1 on this control
RN-499Responded
Juno (Independent QA) → Tessa (Staff Auditor)
Reference the independent re-performance of report logic in the conclusion.