Audit & Remediation Board
Findings close when the control works again — not when a status field changes. Every lane on this board is bound to a control and an evidence specification agreed before remediation starts, so closure means something to an examiner.
The lanes
Raised
Finding captured with source — internal audit, examination, self-identified or third-party assurance.
Owned
Named accountable executive assigned. Unowned findings age visibly rather than sitting in a queue.
In remediation
Action plan bound to the control it repairs, with an evidence specification agreed up front.
Evidence submitted
Remediation evidence attached to the control, not to a status field.
Independently verified
Second-line or external verification before closure. Self-closure is not available.
Closed with attestation
Closure attested and time-stamped. Reopened findings retain the original clock.
Ageing has consequences
An overdue finding is a live control weakness. The board treats it that way, and the consequence is visible in the institution's resilience position rather than buried in a tracker.