risk
Data-quality and IPE integrity failures in reporting
Poor data lineage, inconsistent master-data definitions, or uncontrolled data transformation (weak IPE completeness/accuracy) cause management decisions and regulatory reports to rest on inaccurate or incomplete data.
Record JSON · Open in map · Data retrieval guide
Catalog revision: f368a6cce277037e4b1e1ff46004e3acd295f96c9ac63a411a0e45775a7f468e. A connection does not establish full coverage.
Attributes
- category
- financial_reporting
- domain
- Financial Reporting Controls (SOX)
- Data Protection & Privacy
- Compliance, Audit & Assurance
- taxonomy
- enterprise-risk
- coso-erm-risk
- inherent_rating
- high
Details
- risk_id
- fin-data-quality-reporting-integrity
- category
- financial_reporting
- likelihood
- medium
- impact
- high
- inherent_rating
- high
- treatment
- mitigate
- taxonomies
- enterprise-risk
- coso-erm-risk
Source
No record-specific source URL is provided.
Connections
- UC-FIN-06 — Validate completeness and accuracy of system inputs mitigates Data-quality and IPE integrity failures in reporting
- strength
- related
- rationale
- Input validation improves source-data quality feeding downstream reporting.
- UC-FIN-10 — Safeguard assets and stored financial data mitigates Data-quality and IPE integrity failures in reporting
- strength
- related
- rationale
- Protecting stored records against loss/unauthorized alteration preserves data integrity and retention.
- UC-FIN-03 — Perform and review account reconciliations mitigates Data-quality and IPE integrity failures in reporting
- strength
- related
- rationale
- Subledger-to-GL reconciliation enforces data consistency across systems.
- UC-FIN-09 — Ensure quality of information used in reporting mitigates Data-quality and IPE integrity failures in reporting
- strength
- primary
- rationale
- This is the IPE control: validating source data, logic and totals of reports/spreadsheets before reliance.
- UC-FIN-08 — Control interface transfers and output delivery mitigates Data-quality and IPE integrity failures in reporting
- strength
- primary
- rationale
- Interface reconciliation controls data-transfer integrity and lineage across systems.
- UC-ACCESS-20 — Ensure complete, accurate, and authorized data processing mitigates Data-quality and IPE integrity failures in reporting
- strength
- primary
- rationale
- Interface reconciliation and output validation preserve completeness/accuracy of data used in reporting.
- UC-BCDR-14 — Embed control activities in business processes mitigates Data-quality and IPE integrity failures in reporting
- strength
- related
- rationale
- Traceability contributes to integrity, but this is the design-level 'embed controls' practice; operative data-quality controls are IPE validation and interface reconciliation.
- UC-AUDIT-25 — Maintain quality records and information for internal control mitigates Data-quality and IPE integrity failures in reporting
- strength
- primary
- rationale
- Requiring relevant, quality information with defined accuracy, completeness, and timeliness expectations (CC2.1) reduces reports resting on inaccurate data.