Control-owner RACI workbook and SoD conflict log — "Control tests run under last quarter's owner after the role changed in HR"
Why the manual spreadsheet breaks financial controls and how a deterministic workflow replaces it.
SOX control owners are assigned in a RACI workbook that is not synced to HR roles or the SoD map, so a test still names last quarter's owner after the job changed.
Control tests run under last quarter's owner after the role changed in HR, so the evidence pack names a person who no longer holds the control.
Control-owner registry that reads HR role changes and blocks a test from starting when the RACI owner is not the current SoD assignee.
Owner assertion: a control test cannot start unless the RACI owner equals the current HR assignee on the SoD map for that control and period.
Three-stage comparison between manual workbook reconciliation and automated rule-based execution.
Control owners live in a sheet that does not follow HR or the SoD map.
Control tests run under last quarter's owner after the role changed in HR.
A test cannot start unless the RACI owner is the current SoD assignee.
A control test cannot start unless the RACI owner equals the current HR assignee on the SoD map.
Adjacent spreadsheet failure modes in the same APQC Category 9 process group.
Ethics-attestation tracker and policy-version spreadsheet
Internal SOX dashboard pack and control-log screenshot folder
External-audit PBC tracker and control-evidence binder
Scope the replacement architecture for manual assignment of sox control owners in a raci sheet or combine multiple failure modes in the directory.
