SOX · Order to Cash
R2C-002 — Contract review for revenue recognition conclusions
Non-standard contracts above $500K are reviewed by the revenue team and documented in a technical accounting memo prior to revenue recognition.
Control attributes
- Type
- Business process
- Nature
- Manual
- Frequency
- Per contract
- Key control
- Yes
- Assertions
- Occurrence, Cutoff, Presentation
- System
- Salesforce CPQ
- Owner
- Revenue Manager
- SOX scope
- In scope
- Last tested
- Sep 12, FY26
- Testing status
- In testing
- Samples tested
- 40
- Exceptions
- 0
AI scoping reasoning
Morgan · Audit Manager Agent
In scope — material judgment area
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.