Period sign-off
The Finance Lead signs each locked Period as a Decision before its Statements reach anyone outside the Startup.
Satisfies
| Criterion | Text |
|---|---|
| SOC2 CC4.1 | The entity performs ongoing or separate evaluations to confirm that the components of internal control are present and functioning. |
Implemented by
Test
| Step | Rule |
|---|---|
| Kind | Detective: it finds the failure after it happens. |
| Select | Every Period locked in the report period. |
| Assert | Each has a sign-off Decision by the Finance Lead dated before its first Statement was sent. |
Owner
Example
A month's Period locks on the 4th. The Finance Lead signs it as a Decision that afternoon, and only then does the investor update carry its Statements.