Cycle time in calendar days (including weekends) from the identification of a control violation until the violation is reported/communicated to the control or process owner

This measure calculates the number of calendar days (including weekends) that elapse from the identification of a control violation until the violation is reported/communicated to the control or process owner. Control violations here pertain to financial reporting/accounting and/or relate to security of or access to financial records. It is part of a set of Cycle Time measures that help companies analyze the duration from beginning to end of the "operate controls and monitor compliance with internal controls policies and procedures" process, which incorporates planning, management, operations, and monitoring of internal control mechanism policies and procedures in order to manage internal controls.