{"derived":[["DOC-2025-0402","Group structure and shareholding chart"],["DOC-2025-0396","Accounting policies — FY 2025-26"],["DOC-2025-0295","Board minutes — 14 May 2026"],["DOC-2025-0357","Related party transaction schedule"],["DOC-2025-0254","Payroll cost summary — FY 2025-26"],["DOC-2025-0339","Inventory valuation working — Vadodara"],["DOC-2025-0430","Consolidation schedule — FY 2025-26"],["DOC-2025-0433","Intercompany eliminations working"],["DOC-2025-0436","Subsidiary trial balances — six entities"],["DOC-2025-0440","Foreign exchange translation working"],["DOC-2025-0442","Minority interest computation"],["DOC-2025-0505","Readiness summary — 28 Aug 2026"],["DOC-2025-0507","Observation register — open items"],["DOC-2025-0510","Overdue request schedule"],["DOC-2025-0447","Capitalisation approval forms — sample of 22"],["DOC-2025-0450","Asset verification report — Jebel Ali"],["DOC-2025-0453","Depreciation working — FY 2025-26"],["DOC-2025-0318","Vendor master change log — Apr to Jun"],["DOC-2026-0529","Purchase order approval matrix"],["DOC-2025-0330","Single-source justification file"],["DOC-2025-0334","Three-way match exception report"],["DOC-2025-0338","Delegation of authority — procurement"],["DOC-2026-0540","Tax computation and deferred tax working"],["DOC-2025-0349","Transfer pricing documentation"],["DOC-2025-0352","Advance tax computation and challans"],["DOC-2025-0281","Access review — production systems"],["DOC-2025-0496","Privileged access register — August"],["DOC-2026-0512","Change management log — Q1"],["DOC-2025-0499","Joiner-mover-leaver process — revised"],["DOC-2025-0311","Production yield reconciliation"],["DOC-2026-0524","Calibration certificates — 2026"],["DOC-2025-0320","Non-conformance register — H1"],["DOC-2025-0325","Internal quality audit schedule"],["DOC-2025-0198","GST reconciliation — Q4 FY 2025-26"],["DOC-2025-0203","GSTR-3B filings — Q4"],["DOC-2025-0211","Input credit ageing — Q4"],["DOC-2025-0216","Credit note register — Q4"],["PACK-2026-004","Fixed assets — Jebel Ali"],["GRANT-2026-001","Bramwell Hoyt LLP — Claire Whitfield"],["PACK-2026-009","GST audit Q4 — filings and reconciliations"],["DOC-2025-0288","Litigation summary — superseded draft"],["DOC-2026-0515","Backup restoration test evidence"],["OBS-2026-011","Fixed asset additions not supported by capitalisation approval"],["DOC-2026-0519","Contractor engagement register"],["OBS-2026-008","Purchase orders raised after the invoice date"],["OBS-2026-012","Transfer pricing benchmarking older than two years"],["OBS-2026-010","Input tax credit differences unexplained for two months"],["OBS-2026-013","Privileged access not re-certified within the quarter"],["OBS-2026-014","Change tickets closed without test evidence"],["OBS-2026-015","Backup restoration not tested for two systems"],["OBS-2026-016","Calibration overdue on two gauges"],["OBS-2026-017","Non-conformances closed without root cause"],["OBS-2026-018","Yield variance unexplained for one line"],["DOC-2024-0301","Statutory audit engagement letter FY 2024-25"],["DOC-2024-0288","Trial balance — consolidated, 31 Mar 2025"],["DOC-2024-0410","Audit committee report FY 2024-25"],["OBS-2025-021","Journal approvals performed by the preparer"],["OBS-2025-018","Bank reconciliations signed after the deadline"],["OBS-2025-012","Retention not applied to superseded working papers"],["OBS-2025-030","GSTR-3B filed after the due date"],["OBS-2025-028","Credit notes not linked to original invoices"],["DOC-2024-0355","Cost sheet — machining line FY 2024-25"],["DOC-2024-0361","Overhead absorption working"],["DOC-2024-0368","Scrap and rework analysis"],["OBS-2025-024","Overhead rates not revised for capacity changes"],["OBS-2025-022","Scrap not reconciled to production records"],["OBS-2025-019","Cost sheets approved without supervisor sign-off"],["CTL-004",", risk: "],["CTL-009","Quality"],["CTL-012",", risk: "],["DOC-2023-0088","Statutory audit engagement letter FY 2023-24"],["DOC-2023-0084","Signed financial statements FY 2023-24"],["DOC-2023-0080","Independent auditor report FY 2023-24"],["DOC-2023-0076","Management representation letter FY 2023-24"],["DOC-2023-0072","Consolidated trial balance — 31 Mar 2024"],["DOC-2023-0068","Fixed asset register FY 2023-24"],["DOC-2023-0064","Bank confirmations FY 2023-24"],["DOC-2023-0060","Inventory valuation working FY 2023-24"],["DOC-2023-0056","Related party transaction schedule FY 2023-24"],["DOC-2023-0052","Board minutes — 22 Jun 2024"],["DOC-2023-0048","Deferred tax computation FY 2023-24"],["DOC-2023-0044","Audit workings index FY 2023-24"],["REQ-2026-0150","Trial balance — consolidated, 31 Mar 2026"],["REQ-2026-0153","Bank confirmations — all entities"],["REQ-2026-0165","Purchase order approval matrix"],["REQ-2026-0174","Change management log — Q1"],["REQ-2026-0180","Payroll cost summary — FY 2025-26"],["REQ-2026-0195","Board minutes — 14 May 2026"],["REQ-2026-0204","Calibration certificates — 2026"],["DOC-2026-0548","Provision workings — doubtful debts"],["REQ-2026-0159","Provision workings — doubtful debts"],["EXC-2026-0201","Racking, bay 4 capitalised without an approval form"],["EXC-2026-0208","Reefer unit capitalised without an approval form"],["EXC-2026-0214","Dock leveller pair capitalised without an approval form"],["EXC-2026-0221","Yard scanner array approved below the delegated authority"],["EXC-2026-0229","Forklift capitalised against a purchase order alone"],["EXC-2026-0236","Office fit-out split across two capitalisation records"],["EXC-2026-0244","Conveyor section capitalised without an approval form"],["EXC-2026-0251","Pallet wrapper capitalised after the period close"],["EXC-2026-0258","Weighbridge upgrade recorded outside the approval workflow"],["EXC-2026-0203","Bank detail change applied by the requesting user"],["EXC-2026-0206","Vendor address changed without secondary review"],["EXC-2026-0211","Payment terms extended without secondary review"],["EXC-2026-0216","Vendor reactivated by the requesting user"],["EXC-2026-0222","Tax registration updated without secondary review"],["EXC-2026-0227","Bank detail change applied outside the approval queue"],["EXC-2026-0232","Vendor name changed without secondary review"],["EXC-2026-0238","Duplicate vendor created without a merge check"],["EXC-2026-0243","Vendor blocked and unblocked by the same user"],["EXC-2026-0247","Bank detail change applied by the requesting user"],["EXC-2026-0252","Payment terms shortened without secondary review"],["EXC-2026-0256","Vendor contact changed without secondary review"],["EXC-2026-0261","Vendor created without a sanctions screening record"],["EXC-2026-0266","Vendor bank detail approved by the requester"],["EXC-2026-0219","April bank reconciliation signed nineteen days late"],["EXC-2026-0224","May bank reconciliation signed twelve days late"],["EXC-2026-0231","June bank reconciliation signed nine days late"],["EXC-2026-0239","Card settlement reconciliation signed after the deadline"],["EXC-2026-0246","July bank reconciliation signed six days late"],["EXC-2026-0254","Petty cash reconciliation signed after the deadline"],["EXC-2026-0249","Administrator account active nineteen days after leaving"],["EXC-2026-0253","Administrator account active twenty-six days after leaving"],["EXC-2026-0259","Database role retained after a transfer"],["EXC-2026-0264","Deployment key retained after the leaver date"],["EXC-2026-0250","May input credit reconciled after the return was filed"],["EXC-2026-0255","June input credit reconciled after the return was filed"],["EXC-2026-0260","Credit notes matched after the filing date"],["EXC-2026-0263","Portal extract taken after the return was filed"],["EXC-2026-0268","Unmatched invoices aged after the filing date"],["EXC-2026-0257","Gauge 114 certificate not filed in the quality register"],["EXC-2026-0262","Gauge 208 certificate not filed in the quality register"],["EXC-2026-0267","Torque wrench certificate held only in the maintenance folder"],["EXC-2026-0338","Retention period not applied to a superseded working paper"],["EXC-2026-0341","Contractor engagement letter filed without a signed copy"],["EXC-2026-0346","Production yield variance recorded without a stated cause"],["DOC-2026-0544","Intercompany agreements — FY 2025-26"],["DOC-2026-0602","Signed return or computation"],["DOC-2026-0611","Supporting schedules"],["REQ-2026-0157","James Whitlock"],["GRANT-2026-002","system"],["REQ-2026-0149","Meera Shah"],["DOC-2026-0501","Capitalisation approval form — Jebel Ali, adopted"],["DOC-2026-0518","Re-approval file — nine 2025-26 additions"],["DOC-2026-0522","Fixed asset register — approval field added, screenshot"],["DOC-2026-0489","Vendor master approval rule — configuration export"],["DOC-2026-0494","Vendor bank detail re-confirmations — four vendors"],["DOC-2026-0463","Journal approval workflow — configuration record"],["DOC-2026-0477","Re-approval schedule — thirty-one manual journals"],["DOC-2026-0486","Month-end exception report — July 2026"],["DOC-2026-0441","Account disablement record — two administrators"],["DOC-2026-0496","Privileged access register — August re-certification"],["OBS-2025-047","Single-source awards approved below the required threshold"],["DOC-2026-0452","Delegation of authority — Coimbatore plant, 2026"],["DOC-2026-0487","Single-source justification file — two of four complete"],["DOC-2026-0479","Reconciliation calendar FY 2026-27 — revised"],["DOC-2026-0491","Sign-off log — July 2026 reconciliations"],["DOC-2026-0466","Count sheet procedure — signature step added"],["DOC-2026-0492","Eleven signed count sheets — Vadodara year-end"],["DOC-2026-0472","Input credit reconciliation — July 2026, pre-filing"],["DOC-2026-0483","Portal re-confirmation — July 2026"],["OBS-2025-044","Medium"],["DOC-2026-0448","Change tool configuration — mandatory test record"],["DOC-2026-0459","Retrospective test records — three emergency changes"],["DOC-2026-0497","Re-test sample — twenty closures"],["DOC-2026-0470","Retention policy — version history amendment, draft"],["DOC-2026-0488","Deletion suspension list — documents under audit"],["DOC-2026-0444","Quality register — seven calibration entries"],["DOC-2026-0451","Calibration handover procedure — revised"],["DOC-2026-0481","Surveillance visit note — register verified"],["DOC-2026-0446","Timesheet approval rule — signed letter condition"],["DOC-2026-0475","Five signed contractor engagement letters"],["DOC-2026-0551","Bank confirmations — all entities"],["DOC-2025-0301","Litigation status confirmation"],["REQ-2026-0192","Deferred tax computation — Vadodara"],["REQ-2026-0196","Bank confirmations — Singapore accounts"],["REQ-2026-0201","Fixed asset additions — supporting invoices"],["DOC-2026-0571","TDS reconciliation — FY 2025-26"],["DOC-2026-0574","Disallowance schedule"],["DOC-2026-0577","Benchmarking study — 2024"],["DOC-2026-0580","Assessment order — FY 2023-24"],["DOC-2026-0583","Tax provision reconciliation"],["DOC-2026-0586","Local file — Chapter 3 extract"],["DOC-2025-0445","Segment analysis — FY 2025-26"],["DOC-2025-0449","Goodwill impairment review"],["DOC-2025-0455","Consolidation journal listing"],["DOC-2025-0458","Asset disposal listing"],["DOC-2025-0461","Warehouse lease schedule"],["DOC-2025-0464","Insurance schedule — asset cover"],["DOC-2025-0468","Capital expenditure approvals — FY 2025-26"],["DOC-2025-0471","Asset tagging report"],["DOC-2026-0570","Headcount reconciliation — 31 Mar 2026"],["DOC-2026-0525","Bonus accrual working"],["DOC-2026-0528","Gratuity valuation — actuarial report"],["DOC-2026-0531","Statutory deductions reconciliation"],["DOC-2026-0534","Leave provision working"],["DOC-2026-0538","Payroll bank transfer listing"],["DOC-2026-0541","Joiners and leavers listing"],["DOC-2026-0573","Director remuneration schedule"],["DOC-2026-0547","Counsel correspondence — supplier dispute"],["DOC-2026-0550","Customs assessment — appeal filing"],["DOC-2026-0553","Employment claim settlement agreement"],["DOC-2026-0556","Warranty claim schedule"],["DOC-2026-0559","Legal fees accrual working"],["DOC-2026-0562","Contingent liability note — draft"],["DOC-2026-0565","Board minutes — 26 Feb 2026"],["DOC-2026-0568","Litigation register — FY 2025-26"],["QRY-2026-020","Awaiting response"],["QRY-2026-014","Answered"],["QRY-2026-017","Answered"],["QRY-2026-009","Reopened"],["QRY-2026-002","Closed"],["QRY-2026-004","Closed"],["QRY-2026-006","Closed"],["DOC-2026-0498","Prior year adjustments schedule"]],"ambiguous":["DOC-2025-0412","DOC-2025-0388","DOC-2025-0361","DOC-2025-0344","DOC-2025-0266","PACK-2026-006","DOC-2025-0333","PACK-2026-001","OBS-2026-009","OBS-2026-007","OBS-2026-006","OBS-2026-004","OBS-2026-002","OBS-2026-005","OBS-2026-003","OBS-2026-001","CTL-001","CTL-002","CTL-002-APCL","CTL-003","CTL-004-ATPL","CTL-005","CTL-006","CTL-007","CTL-008","CTL-010","CTL-011","DOC-2025-0307","DOC-2026-0537","OBS-2025-041","QRY-2026-018","QRY-2026-015","QRY-2026-011","QRY-2026-007"],"none":["DOC-2025-","REQ-2026-0","REQ-BH-2026-"]}