Saved
Review Status
Reviewer
JD
AL
⚠️ Needs Legal Review
✓ Acct. Standards Check
Audit Focus 2
- ●Internal audit reports
- ●Control deficiency log
Guidelines
Disclose effectiveness of disclosure controls and procedures.
Last Updated
Oct 24, 2025
✨ AI Suggestion
Based on new surfacing regulations, consider adding a disclosure about climate risk exposure in this section.