SOX 404 / ICFR
Fraud Risk and Management Override

SOX 404 / ICFR FRAUD-3: Journal Entry Review and Approval

Manual journal entries are reviewed and approved by someone other than the preparer with supporting documentation.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

Other controls in Fraud Risk and Management Override

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

MCP endpointAll SOX 404 / ICFR controls