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.
8 procedures · Aligned to 8 risks
| Code | Risk · Step | Objective | Sample size | Frequency | Owner |
|---|---|---|---|---|---|
| TP-001 | Contract Initiation R-001 | Verify dual approval and credit-check evidence | 30 contracts | Quarterly | AT Audit Team |
| TP-008 | Performance Obligation R-008 | Reperform multi-element allocation | 15 contracts | Annual | SA Senior Auditor |
| TP-012 | Transaction Price R-012 | Trace SSP inputs to source; confirm committee | 8 SKUs | Annual | AT Audit Team |
| TP-014 | Recognition Cut-off R-014 | Test cut-off ±5 days of period end | 40 transactions | Quarterly | SA Senior Auditor |
| TP-019 | Variable Consideration R-019 | Recompute constraint and estimate file | 10 programmes | Quarterly | AM Audit Manager |
| TP-022 | Credit Notes R-022 | Trace credit notes to approvals and evidence | 25 credit notes | Quarterly | AT Audit Team |
| TP-028 | AR Aging & ECL R-028 | Recompute ECL assumptions and minutes review | Full portfolio | Annual | AM Audit Manager |
| TP-031 | Cash Application R-031 | Verify resolution of unapplied cash items | 20 items | Monthly | AT Audit Team |