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Q-0022 · Executive decision

Seven controls have never been tested

Fund an independent test round for the untested controls, or leave them recorded as untested?

High materialityDirectionAdministrationBoard or committee dateOpen
Consequence
73
of a possible 100, from four factors
Rank in this queue
1st
of 12 open items held by Avery Chen
Records covered
1
One record, one call.
Work held behind it
9
items that cannot move until this is decided
Waiting
10.0 wk
raised 2026-06-08 by Grace Abbott · Head of Internal Audit

Why it is ranked where it is

Four factors, scored out of 40, 30, 20 and 10, added to 73.

The commitment it breaches
Is there a window on this, and did it close?
40 / 40
The window closed on 2026-07-28 and the item is still open.
Measured from: Point scale out of 40: a window already closed scores 40, less than a quarter of the window left scores 28, inside the window scores 14, no window at all scores 0.
The work it holds
How much is stopped behind it?
12 / 30
Seven of twenty-four controls have never been tested. Two more are tested by their own owner, which is not independent.
Measured from: Point scale out of 30, on the count held behind the item: 1,000 or more scores 30, 100 or more scores 24, 25 or more scores 18, 5 or more scores 12, 1 or more scores 6, nothing held scores 0.
The money at stake
What band does the record itself carry?
15 / 20
A cost of delay of $9,500 a week, taken over a year. Basis: Internal audit effort deferred and then repeated, plus the remediation window that shortens each week the test is not run. Modeled from audit day rates.
Measured from: Point scale out of 20, on the materiality band: critical 20, high 15, medium 9, low 4.
Whose clock it is
Is the deadline ours, a regulator’s or a court’s?
6 / 10
The date the question is tabled at a governing body. Missing it does not breach anything; it moves the answer by one cycle.
Measured from: Point scale out of 10, on whose deadline it is: statutory 10, retention 8, board or committee 6, audit 5, expiry 4, service level 3, no clock 0.
The score is carried mainly by commitment breached, which contributes 40 of the 73 points on this item. All four factors score above zero on this item.
The ranking is a scheme, not a measurement. Four factors are scored out of 40, 30, 20 and 10, and the four scores are added. The ceilings were chosen by us and no one has yet agreed them. What is measured is each factor underneath: the window and whether it closed, the count held behind the item, the band on the record and whose deadline applies.
Nothing is above this item. It is the top of Avery Chen’s queue.
Directly below · 72
Two source systems have no feed at all

The whole context, here

Everything the decision needs, so the queue is not a routing table.

What is being asked
Fund an independent test round for the untested controls, or leave them recorded as untested?
Why it is waiting
Recommendation on the record: Fund an independent round and start with the two that are currently tested by their own owner. Basis: A control tested by the person who runs it is the finding an external reviewer raises before they look at anything else.
Kind
Executive decision
A question only an officer can answer.
Money on the record
$494k
This is the figure the source record carries, not an estimate made here.

The clock on it

Board or committee date

Deadline
2026-07-28
Passed 20 d ago.
Whose clock
The date the question is tabled at a governing body. Missing it does not breach anything; it moves the answer by one cycle.
Measurable against a recorded date.
Measured. The date is stored on the executive decision as the date it is due by.
Commitment: Tabled for 2026-07-28

Where it came from

The queue holds no work of its own.

Executive Decisions
/exec-decisions · EXD-12
That page counts 12 waiting and places 12 items here. One record, one item, so the two counts agree.
How items are formed from that page: One item per decision. There is no batching an irreversible choice.
The action that page names is: Take a decision only an executive can take. Clearing this item is that same decision.

What the queue will enforce

Checked at submission, not at display.

Authority to sign
Within the cap
The register carries a grant that covers this item at this value. No grant reference is recorded against the item.
Separation of duties
No rule engaged
No separation rule is engaged on this item.
One separation rule blocks and five report. Concentrating decisions on one surface makes that difference load bearing: the queue refuses a self-raised item at the point of submission under SOD-01, and records but does not stop the other five.

Who holds it, and who covers

Avery Chen · Chief of Staff to the CEO

Addressed to
Avery Chen
[email protected]
Routing is by remit alone. Nothing about the value of an item changes who receives it, only whether the person who receives it can sign it.
Cover
Not away
The holder is present on the cover board, so this item is not delegated to anyone else.
The cover board

Decide it here

The outcome, the reason and the note go in one submission, and the evidence record is written on the way through.

Take the decision as asked. The item closes.
Note written onto the record

What has already been decided on this item

0 decisions on the record

Nothing has been decided on this item yet. The first submission made here will appear in this list with its evidence sequence.
Decisions already on the record were reconstructed from the source rows at assembly and carry no spine sequence. A decision taken here writes one, and the sequence is shown against it.

What this item page is, and what it is not

This page carries the whole of one decision: what is being asked, the four scores that put it where it sits, the clock that applies, the page the row still lives on, and the two rules the queue will check when the submission is made. Deciding it here is the same act as deciding it there. There is no second copy of the work.

The consequence score is ours. The four things underneath it are measured, but the ceilings that turn them into a single number out of 100 were chosen by us and have not been agreed with anyone. Read the factors, not the total, if the two ever disagree.

The authority and separation checks shown above are statements of what will happen at submission. They are enforced by the server when the form is sent, not by hiding controls on this page, so a refusal always names the rule that produced it.