{
      "name": "icfr-control-test-cycle",
      "domain": "SOX 404 / ICFR",
      "title": "ICFR Control-Test Cycle",
      "description": "SOX 404 control-test evidence cycle -- population, sample, and per-item test results reconcile into ONE test-conclusion artifact (coverage, exception count vs tolerable deviation, test conclusion). gate_status (review_required) and any deficiency candidate are recorded per the §27 Human Accountability vocabulary: the tester is the §27.1 preparer, every conclusion requires a reviewer sign-off, and deficiency severity classification is a separate reviewer approval record -- both recorded now, enforced once HA-RETRO-1's runtime gating is wired to this chain. Quarter-end evidence bundles (§27.6) align to the §302 sub-certification cascade. Never a filed submission.",
      "composer_url": "https://ainumbers.co/chaingraph/chains/icfr-control-test-cycle.html",
      "steps": [
        {
          "tool_id": "art-461-control-test-evidence-composer",
          "handoff": "Reconciles the declared sample against per-item test results into sample coverage, exception count, and test_conclusion -- final stage. Fixed review_required gate routes every conclusion to a §27.4 reviewer sign-off (recorded, not yet runtime-gated); an exception_count above the tolerable-deviation threshold flags a deficiency CANDIDATE for the reviewer's severity classification, never computed here."
        }
      ]
    }