ICFR Control-Test Cycle

SOX 404 control-test evidence cycle -- population, sample, and per-item test results reconcile into ONE test-conclusion artifact (coverage, exception count vs tolerable deviation, test conclusion). gate_status and any deficiency candidate are recorded per the §27 Human Accountability vocabulary: the tester is the §27.1 preparer, every conclusion requires a reviewer sign-off, and deficiency severity classification is a separate reviewer approval record -- both recorded now, enforced once HA-RETRO-1's runtime gating is wired to this chain. Never a filed submission.

OpenChainGraph · 1 Step compliance control Hash-Anchored §4 chain_depth:1 Client-Side · Zero PII

Chain Stages · 1 Step

1 ROOT · TERMINAL node

Control-Test Evidence Composer art-461-control-test-evidence-composer

Reconciles the declared sample against per-item test results into sample coverage, exception count, and test_conclusion -- final stage. Fixed review_required gate routes every conclusion to a §27.4 reviewer sign-off (recorded, not yet runtime-gated); an exception_count above the tolerable-deviation threshold flags a deficiency CANDIDATE for the reviewer's severity classification, never computed here.

MCP Call · compose_control_test_evidence

{
  "jsonrpc": "2.0",
  "method": "tools/call",
  "params": {
    "name": "compose_control_test_evidence",
    "arguments": {}
  },
  "id": 1
}

Export Artifacts

Download the §4 chain definition artifact (hash-anchored composite JSON) or the §13.11 W3C Verifiable Credentials view. Both derive from the chain definition; no new hash is minted. Available after hash computation.