Open-Item Certification
Roll forward audit issues and assess zero-open-item certification readiness.
Description
An issue rollforward subtracts closures and waivers from opening plus new items.
An issue rollforward subtracts closures and waivers from opening plus new items.1
Roll forward audit issues and assess zero-open-item certification readiness.
When to use Open-Item Certification
Use this tool to roll forward audit issues and assess zero-open-item certification readiness.
Prepare the documented facts, aligned totals or expected/observed evidence labels requested. Choose applicable requirements and thresholds separately before interpreting a planning screen.
How to use Open-Item Certification and understand its results
- Prepare the documented facts, aligned totals or expected/observed evidence labels requested. Choose applicable requirements and thresholds separately before interpreting a planning screen.
- Enter openingItems, newItems, closedItems, waivedItems, materialOpenItems using the field table and calculation rules, then run the tool.
- Read calculatedOpenItems, zeroOpenItems, certificationReady. The explanation below defines the units, signs, ordering and any flags or placeholder values.
- If the tool reports an input issue, correct the values and run it again. Apply the stated assumptions when interpreting a successfully returned result.
| Input field | Meaning | Value type; see rules below | Requirement |
|---|---|---|---|
| openingItems | Opening rollforward items | integer; minimum: 0 | Required |
| newItems | New items | integer; minimum: 0 | Required |
| closedItems | Closed items | integer; minimum: 0 | Required |
| waivedItems | Waived items | integer; minimum: 0 | Required |
| materialOpenItems | Material open items | integer; minimum: 0 | Required |
Enter nonnegative integer counts; reject negative open or materialOpen>open. Return open count and zero/ready flags.
open=opening+new−closed−waived; ready=open=0 AND materialOpen=0 Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.
| Output field | Meaning | Value type |
|---|---|---|
| calculatedOpenItems | Calculated open items | integer; minimum: 0 |
| zeroOpenItems | No open items | boolean |
| certificationReady | Ready for zero-open-item certification | boolean |
{
"input": {
"openingItems": 5,
"newItems": 2,
"closedItems": 6,
"waivedItems": 1,
"materialOpenItems": 0
},
"output": {
"calculatedOpenItems": 0,
"zeroOpenItems": true,
"certificationReady": true
}
}Limitations and assumptions
Readiness equals zero open under these constraints. Waivers count like closures; no certification, evidence or waiver authority is verified.
Numeric inputs, where present, must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Missing required fields, extra fields, wrong value types and violations of the calculation rules are input errors. A successfully returned false flag is an evaluated outcome; its meaning is explained above.
Alternative or Complementary methods
Use Adjustment Disposition: Track recorded and unrecorded proposed audit adjustments. For a complementary task, use Disagreement Resolution: Summarize draft-report disagreement resolution and escalation status.
References
-
Open-Item Certification — tool.io
Similar or alternative tools
- Adjustment Disposition
Track recorded and unrecorded proposed audit adjustments.
- Disagreement Resolution
Summarize draft-report disagreement resolution and escalation status.