§ 02Test results by cycle

Aggregated test outcomes across all 42 in-scope controls. Pass criteria: zero unexpected exceptions on key controls; deviation rate below 5% on routine controls. Sample sizes computed per AICPA AAG-SAM table.

Control test summary · by cycle

Cycle	Controls	Sample size	Pass	Deviations	Rate	Cycle status
Revenue	9	405	8	1	11.1%	1 deficient
Procure-to-Pay	8	360	7	1	12.5%	1 deficient
Payroll	5	225	5	0	0.0%	All pass
Treasury	4	120	4	0	0.0%	All pass
Financial close	7	84	7	0	0.0%	All pass
Fixed assets	4	90	4	0	0.0%	All pass
ITGC	5	75	3	2	40.0%	2 deficient · 1 escalated
Total	42	1,359	38	4	9.5%	—

Of the 4 raw deviations, 1 was determined to be a non-deficiency (single occurrence on a routine control with offsetting compensating controls); 3 are flagged as control deficiencies for management response.