{"reqRefByTitle":{"REQ-2026-0141":"Fixed asset register — Q4 additions","REQ-2026-0144":"Related party transaction schedule","REQ-2026-0147":"Inventory valuation working — Vadodara","REQ-2026-0150":"Trial balance — consolidated, 31 Mar 2026","REQ-2026-0153":"Bank confirmations — all entities","REQ-2026-0156":"Depreciation schedule — plant and machinery","REQ-2026-0159":"Provision workings — doubtful debts","REQ-2026-0162":"Vendor master change log — Apr to Jun","REQ-2026-0165":"Purchase order approval matrix","REQ-2026-0168":"Single-source justification file","REQ-2026-0171":"Access review — production systems","REQ-2026-0174":"Change management log — Q1","REQ-2026-0177":"Backup restoration test evidence","REQ-2026-0180":"Payroll cost summary — FY 2025-26","REQ-2026-0183":"Contractor engagement register","REQ-2026-0186":"GST reconciliation — Q1 FY 2026-27","REQ-2026-0189":"Tax computation and deferred tax working","REQ-2026-0192":"Transfer pricing documentation","REQ-2026-0195":"Board minutes — 14 May 2026","REQ-2026-0198":"Litigation status confirmation","REQ-2026-0201":"Production yield reconciliation","REQ-2026-0204":"Calibration certificates — 2026","REQ-BH-2026-0034":"Fixed asset additions — supporting invoices — auditor request","REQ-BH-2026-0035":"Bank confirmations — Singapore accounts — auditor request","REQ-BH-2026-0036":"Related party listing — signed by the board — auditor request","REQ-BH-2026-0037":"Inventory count observation memo — auditor request","REQ-BH-2026-0038":"Payroll headcount reconciliation — auditor request","REQ-BH-2026-0039":"Board minutes — signature page — auditor request","REQ-BH-2026-0040":"Prior year audit adjustments schedule — auditor request","REQ-BH-2026-0041":"Group structure — updated shareholding — auditor request","REQ-BH-2026-0042":"Engagement letter — countersigned copy — auditor request","REQ-BH-2026-0043":"Deferred tax computation — Vadodara — auditor request","REQ-BH-2026-0044":"GST input credit register — Q1 — auditor request","REQ-BH-2026-0045":"Transfer pricing — intercompany agreements — auditor request"},"ctlSubject":{"CTL-001":"Additions capitalised without authorisation — Fixed assets","CTL-002":"Vendor bank details changed without verification — Procurement","CTL-002-APCL":"Vendor bank details changed without verification — Procurement","CTL-003":"Reconciling items not cleared before reporting — Finance","CTL-004":"Privileged access retained after the leaver date — IT","CTL-004-ATPL":"Privileged access retained after the leaver date — IT","CTL-005":"Untested change released to production — IT","CTL-006":"Backups unrecoverable when required — IT","CTL-007":"Supplier used beyond its approval period — Procurement","CTL-008":"Measurement taken on uncalibrated equipment — Operations","CTL-009":"Nonconformity not detected between external audits — Quality","CTL-010":"Journal posted and approved by the same person — Finance","CTL-011":"Input credit claimed without reconciliation — Tax","CTL-012":"Staff unaware of their security obligations — HR"}}