Certification locked — 5 attention areas pending
Resolve all flagged inferences below before you can certify the technical review. 2 high priority · 2 medium · 1 low.
Critical inferences flagged by Lumind
Items below were identified as requiring expert judgment. Each must be reviewed and resolved before certification.
5 open
0 resolved
High priority
2High
Cut-off testing for Q4 deferred revenue lacks supporting evidence
Three contracts representing 14% of FY revenue lack documented obligation completion dates. AI cannot verify recognition timing without manual confirmation.
Risk R-014 · Control C-022Confirm cut-off evidence
OpenReview
High
Variable consideration estimates not aligned with IFRS 15 guidance
Discount rebate methodology in SOP §3.4 references superseded standard. Estimate constraints require review against current IFRS 15.B-21.
Risk R-008 · Control C-015Reconcile to standard
OpenReview
Medium priority
2Medium
Segregation of duties gap in credit note issuance
Same role may initiate and approve credit notes above threshold. Detective control C-031 is not yet mapped to a preventive equivalent.
Risk R-019 · Control C-031Review SoD matrix
OpenReview
Medium
AR aging methodology differs from documented policy
Inferred bucket cut-offs (30/60/90/120) deviate from SOP §6.3 (30/60/90). Confirm whether SOP or current practice is authoritative.
Risk R-022Resolve discrepancy
OpenReview
Low priority
1Low
IT dependency for revenue subledger not documented
Process P-04 depends on automated subledger postings. Recommend adding ITGC reference for change management to strengthen control evidence.
Process P-04Add ITGC reference
OpenReview