BCMS

Ensure Authority Requests Reporting Assurance and Remediation Are Managed

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Objective

Ensure management reporting and authority responses are complete, accurate, reviewed and traceable and that identified finance and tax weaknesses are remediated.

Control Activity

Finance produces reconciled monthly management accounts and reports material exceptions. Every authority or auditor request is logged, assigned, reconciled to controlled records, reviewed for legal and confidentiality constraints, approved and delivered securely. Findings receive root cause, owner and due date and are independently verified before closure.

Evidence

  • Expected evidence: Monthly management accounts and review
  • Expected evidence: Finance exception and escalation report
  • Expected evidence: Authority and auditor request log
  • Expected evidence: Response reconciliation, review and approval
  • Expected evidence: Secure delivery and closure evidence
  • Expected evidence: Testing and audit workpapers
  • Expected evidence: Findings, actions, aging and closure verification
  • Expected evidence: Training and annual improvement review
  • Evidence location: source evidence in SYS-ECM-002 Compliance Reporting and Evidence Repository; target Hermes assessment record in Odoo under ISS-HERMES-001.
  • Retention: according to the applicable approved policy and Bitkaya record-retention requirements.
  • Testing method: sample management reports and requests for reconciliation, completeness, approval, deadline and retention; sample findings from identification to independent closure
  • Testing frequency: monthly reporting; per request; quarterly findings review; annual framework review

Assurance

Runtime effectiveness results are maintained in Odoo and assessed through the Hermes workflow tracked in ISS-HERMES-001. This note defines design, ownership, evidence expectations and testing method; it does not contain a manually maintained operation, evidence or overall effectiveness rating.

  • Design status: implemented

History

  • 2026-07-26: Normalized evidence metadata and separated design status from runtime effectiveness.
  • 2026-07-26: Created from the approved FIN Manual.

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