Northbridge Instruments, Inc.
NASDAQ: NBRI · FY26 · Materiality $21.4M
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LK
SOX · Order to Cash

R2C-021 — Automated three-way match on shipments

System configuration prevents invoicing without a matched shipment document and approved sales order.

Control attributes

Type
ITAC
Nature
Automated
Frequency
Continuous
Key control
Yes
Assertions
Occurrence, Accuracy
System
NetSuite
Owner
VP Revenue Operations
SOX scope
In scope
Last tested
Aug 28, FY26
Testing status
Effective
Samples tested
1
Exceptions
0

AI scoping reasoning

Morgan · Audit Manager Agent

In scope — single-item testing permitted given effective ITGCs

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-2061Received
Meridian Logistics SOC 1 Type 2 report

Report contains 2 exceptions; assessing complementary user entity controls.

Exceptions

0 identified

No exceptions identified.

Review notes

0 on this control

No open review notes.