{
  "kind": "grc-template",
  "version": 1,
  "template": "control-inventory",
  "exportedAt": "2026-11-01T12:00:00+00:00",
  "fields": {
    "control": "ILLUSTRATIVE STARTER — replace with your own record. GRC-C05: Bring evidence gaps into the board review\nRisk addressed: Decision-makers receive a reassuring summary that conceals untested controls or unresolved material weaknesses.",
    "operation": "In this example, the review coordinator links material risks to dated control evidence, identifies gaps and exceptions, and brings specific decisions to the board or accountable owner.\nSuggested review trigger: the agreed oversight meeting, a material control failure or a significant change in exposure.\nAssign the actual owner and frequency for your organisation.",
    "evidence": "Suggested evidence references — replace with your own:\n- The review scope and rationale for the risks and controls selected.\n- A board pack linked to test periods, findings and evidence limitations.\n- Minutes recording challenge, decisions and follow-up on unresolved weaknesses.",
    "test": "SUGGESTED TEST — NOT PERFORMED. Choose a material risk from a board pack; trace its reported status to underlying evidence and compare unresolved findings with the decisions and actions recorded. Note untested coverage.",
    "finding": "NOT TESTED. Record actual observations and the limitations of the review.\nPotential failure indicator: A favourable status has no traceable evidence or a material unresolved finding is omitted from the decision pack.",
    "action": "Assign a specific outcome, accountable owner and planning date after reviewing the findings.",
    "retest": "NO RETEST PERFORMED. Keep claimed completion separate from actual verification."
  }
}