Meridian Alpha
Internal Controls
Meridian Alpha · assurance records
Q3 2026 Unified Program Review · as of 9 Oct 2026
Q3 2026 Unified Program Review · as of 9 Oct 2026
Financial operations controls
5
Procure-to-Pay · Segregation of Duties · Payments Security
Open findings
3
3 high severity
Q3 test exceptions
2
0 with observation · 5 tested
Open actions
3
linked to these findings
Validations pending
3
0 failed
Controls tested by audit cycle
Control risk level by current test result
Fail
Pass with observation
Pass
High risk
Medium risk
Low risk
Click a cell to list its controls. Risk level is the control's recorded rating; result is the current-period test.
Open findings by application
Open findings by control domain
Financial operations findings
| Control | Observation | Domain | Severity | Owner | Target | Action | Validation |
|---|---|---|---|---|---|---|---|
| SOD-01 | Unmitigated SoD conflict: payments approval and GL posting held by transferred employee | Segregation of Duties | High | Priya Sharma | 10 Oct 2026 | In Progress | Pending |
| P2P-01 | Purchase order released by requester above delegation threshold | Procure-to-Pay | High | Priya Sharma | 20 Oct 2026 | In Progress | Pending |
| SOD-01 | Access of transferred staff not revoked — SoD breach in payment approval (MD-ITGRCA §7.1) | Segregation of Duties | High | Priya Sharma | 5 Nov 2026 | In Progress | Pending |
Q3 test results
Financial operations remediation timeline
SeptOctNovDecJan
ClosedIn progressOpenValidation (planned / failed / passed)Bars run from the cycle close when the finding was raised to the action target date.
P2P-01 Purchase orders follow approval thresholds; no self-approval
Requirement
ISO-A.5.3 · ITGC-BP-01 · ITGC-SOD-01 · SOC2-CC5.2
mapped
Policy
Payments Security Policy
pol-payments
Control
P2P-01
Purchase orders follow approval thresholds; no self-approval
Application
SAP S/4HANA
mapped
Evidence · Q3
2 items
2 approved · 0 pending · 0 rejected
Test · Q3
Fail
TST-ITGC-P2P-01 · Medium confidence
Finding
F-ITGC-03 · High
Open
Action
Priya Sharma
REM-F-ITGC-03 · In Progress
Validation
Pending
as recorded