Domain F

Controls, Evidence and Assurance Readiness

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Identify sustainability reporting risks and assertions; design, operate and evaluate proportionate controls; assess the relevance, reliability and sufficiency of evidence; prepare reviewable working papers; manage management review, representations and control deficiencies; and support assurance readiness and engagement interaction without crossing the boundary into independent assurance.

Core question

Are material sustainability reporting risks controlled, conclusions supported by appropriate evidence, review and sign-off demonstrable, deficiencies transparently managed and reporting information ready for independent assurance without overstating the work performed?

Status

Working Draft

Developed working draft — ready for technical review

version 1.1

Area F-CA1 · Reporting risk, controls, evidence and working papers

Translate reporting assertions and risks into control objectives and operating controls, evaluate supporting evidence and organise complete, traceable and reviewer-ready working papers.

ID	Competency unit	Status
F.1	Map reporting assertions, risks and control objectives	Working Draft
F.2	Design, operate and evidence reporting controls	Working Draft
F.3	Evaluate reporting evidence relevance, reliability and sufficiency	Working Draft
F.4	Prepare controlled working papers and evidence packs	Working Draft

Area F-CA2 · Management review, sign-off and remediation

Operate accountable management review and representation processes and identify, assess, escalate and remediate control deficiencies and unresolved reporting risks.

ID	Competency unit	Status
F.5	Operate and evidence management review, representations and sign-off	Working Draft
F.6	Assess, escalate and remediate control deficiencies	Working Draft

Area F-CA3 · Assurance readiness, engagement support and professional boundaries

Assess readiness for assurance, prepare reliable scope and evidence information, coordinate assurance requests and findings and preserve clear boundaries among preparation, advisory, internal review and independent assurance.

ID	Competency unit	Status
F.7	Assess assurance readiness and prepare scope information	Working Draft
F.8	Coordinate assurance requests, findings and adjustments	Working Draft
F.9	Maintain preparation, advisory and assurance boundaries	Working Draft