Sensitive-Matter Routing
Route sensitive audit matters from supplied indicators.
Description
Sensitive matters can require restricted handling and escalation.
Sensitive matters can require restricted handling and escalation. The supplied indicators are routed by fixed precedence.1
Route sensitive audit matters from supplied indicators.
When to use Sensitive-Matter Routing
Use this tool to route sensitive audit matters from supplied indicators.
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 Sensitive-Matter Routing 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 involvesManagementIntegrity, potentialIllegalAct, whistleblowerIdentitySensitive, immediateFinancialStatementImpact using the field table and calculation rules, then run the tool.
- Read sensitivityScore, primaryRoute, restrictedDistribution. 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 |
|---|---|---|---|
| involvesManagementIntegrity | Involves management integrity | boolean | Required |
| potentialIllegalAct | Potential illegal act | boolean | Required |
| whistleblowerIdentitySensitive | Whistleblower identity sensitive | boolean | Required |
| immediateFinancialStatementImpact | Immediate financial-statement impact | boolean | Required |
Enter booleans. Route identity-sensitive first to restricted-channel, else potential illegal act to legal-counsel, else integrity to audit-committee, else engagement-lead; restrict distribution at score≥3.
score=3integrity+3illegal+2identitySensitive+1financialImpact Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.
| Output field | Meaning | Value type |
|---|---|---|
| sensitivityScore | Sensitivity score | integer; minimum: 0 |
| primaryRoute | Primary route | string; one of "engagement-lead", "audit-committee", "legal-counsel", "restricted-channel" |
| restrictedDistribution | Restricted distribution recommended | boolean |
{
"input": {
"involvesManagementIntegrity": false,
"potentialIllegalAct": true,
"whistleblowerIdentitySensitive": false,
"immediateFinancialStatementImpact": true
},
"output": {
"sensitivityScore": 4,
"primaryRoute": "legal-counsel",
"restrictedDistribution": true
}
}Limitations and assumptions
No message is sent or legal/ethical obligations decided. Routing can differ from the score-based restriction flag.
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 Whistleblower Control Assessment: Compare caller-supplied expected and observed records for whistleblower control assessment. For a complementary task, use Cold-Review Escalation: Route post-signoff cold-review findings by impact and remediation status.
References
-
Sensitive-Matter Routing — tool.io
Similar or alternative tools
- Whistleblower Control Assessment
Compare caller-supplied expected and observed records for whistleblower control assessment.
- Cold-Review Escalation
Route post-signoff cold-review findings by impact and remediation status.