Name: Finding Classification
Author: revfactory

搵技能.../

Finding Classification | Skills Pool

Q1: Financial impact exceeds $100K or regulatory violation?
├── YES → Critical
└── NO → Q2: Is the control failure recurring?
    ├── YES → High
    └── NO → Q3: Could it worsen without corrective action?
        ├── YES → Medium
        └── NO → Low

## Finding F-[Number]: [Title]

### Rating: [Critical/High/Medium/Low]

### Condition
[Current state discovered — facts only]

### Criteria
[Standard/regulation/policy that should apply]

### Cause
[Why the gap between criteria and condition occurred]

### Effect
[Current/potential impact — quantify where possible]

### Recommendation
[Specific improvement actions]

### Management Response
[Responsible department's response plan]
- Agreement: □ Agree □ Partially agree □ Disagree
- Corrective action: [Specific action]
- Owner: [Name/Title]
- Completion deadline: [YYYY-MM-DD]

Category	Description	Example
Policy/Procedure gap	Regulation missing or insufficient	Approval procedure not established
Personnel/Competency	Training or staffing deficiency	Owner not trained
System/Tools	IT control deficiency	Access rights management gaps
Supervision/Monitoring	Management review absence	Reconciliation not performed
Communication	Information transfer failure	Policy changes not shared

Bad example: "Controls should be strengthened"
Good example: "By June 2025, implement dual approval 
             for all expenditures exceeding $50,000, 
             and verify compliance through monthly reconciliation"

Status	Description
Not started	Before corrective action begins
In progress	Corrective action underway
Completed	Correction done, awaiting verification
Verified	Auditor verification passed
Closed	Finalized
Overdue	Past deadline, incomplete

Item	Criteria
4C structure	Condition, Criteria, Cause, Effect
Rating consistency	Decision tree applied
Quantification	Impact expressed in amounts/counts
SMART recommendations	Specific + Measurable + Time-bound
Management response	Agreement/disagreement recorded
Tracking	5-stage status management

Criteria	Weight
Risk reduction effect	40%
Implementation ease	25%
Cost efficiency	20%
Urgency	15%

Finding	Rating	Corrective Action	Owner	Deadline	Status	Verification Date
F-01	Critical	[Action]	[Name]	[Date]	In progress	-
F-02	High	[Action]	[Name]	[Date]	Completed	[Date]

Finding Classification

Finding Classification — Finding Classification Framework

Finding Rating System

4-Level Classification

Classification Decision Tree

Finding Classification

Finding Classification — Finding Classification Framework

Finding Rating System

4-Level Classification

Classification Decision Tree

Finding Report Structure

Finding Card

Root Cause Analysis

Cause Categories

Recommendation Writing Rules

SMART Recommendations

Recommendation Priority Scoring

Implementation Tracking Ledger

Status Definitions

Quality Checklist

Llm Trading Agent Security

Energy Procurement

Council

Carrier Relationship Management

Market Research

Market Research

Rating	Name	Definition	Response Timeline
Critical	Critical	Risk of major loss/regulatory violation	Immediate (7 days)
High	High	Key control failure, recurring	30 days
Medium	Medium	Partial control deficiency, improvement needed	90 days
Low	Low	Efficiency improvement, best practice suggestion	180 days