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Enforce a precision level for non-financial reporting based on user need and appropriate supply chain criteria.


CONTROL ID
12399
CONTROL TYPE
Establish/Maintain Documentation
CLASSIFICATION
Preventive

SUPPORTING AND SUPPORTED CONTROLS



This Control directly supports the implied Control(s):
  • Establish, implement, and maintain an internal reporting program., CC ID: 12409

There are no implementation support Controls.


SELECTED AUTHORITY DOCUMENTS COMPLIED WITH



  • Management reflects the required level of precision and accuracy suitable for user needs and as based on criteria established by third parties in non-financial reporting. (§ 3 Principle 6 Points of Focus: External Non-Financial Reporting Objectives - Considers the Required Level of Precision, COSO Internal Control - Integrated Framework (2013))
  • Management reflects the required level of precision and accuracy suitable for user needs in non-financial reporting objectives and materiality within financial reporting objectives. (§ 3 Principle 6 Points of Focus: Internal Reporting Objectives - Considers the Required Level of Precision, COSO Internal Control - Integrated Framework (2013))
  • Management reflects the required level of precision and accuracy suitable for user needs and based on criteria established by third parties in nonfinancial reporting. (CC3.1 ¶ 6 Bullet 2 Considers the Required Level of Precision, 2017 Trust Services Criteria for Security, Availability, Processing Integrity, Confidentiality, and Privacy (with Revised Points of Focus – 2022))
  • Management reflects the required level of precision and accuracy suitable for user needs in nonfinancial reporting objectives and materiality within financial reporting objectives. (CC3.1 ¶ 7 Bullet 2 Considers the Required Level of Precision, 2017 Trust Services Criteria for Security, Availability, Processing Integrity, Confidentiality, and Privacy (with Revised Points of Focus – 2022))
  • Management reflects the required level of precision and accuracy suitable for user needs and based on criteria established by third parties in nonfinancial reporting. (CC3.1 Considers the Required Level of Precision, Trust Services Criteria)
  • Management reflects the required level of precision and accuracy suitable for user needs in nonfinancial reporting objectives and materiality within financial reporting objectives. (CC3.1 Considers the Required Level of Precision, Trust Services Criteria)
  • Management reflects the required level of precision and accuracy suitable for user needs and based on criteria established by third parties in nonfinancial reporting. (CC3.1 ¶ 6 Bullet 2 Considers the Required Level of Precision, Trust Services Criteria, (includes March 2020 updates))
  • Management reflects the required level of precision and accuracy suitable for user needs in nonfinancial reporting objectives and materiality within financial reporting objectives. (CC3.1 ¶ 7 Bullet 2 Considers the Required Level of Precision, Trust Services Criteria, (includes March 2020 updates))