Struct InternalControl 

pub struct InternalControl {

    pub control_id: String,
    pub control_name: String,
    pub control_type: ControlType,
    pub objective: String,
    pub frequency: ControlFrequency,
    pub owner_role: UserPersona,
    pub risk_level: RiskLevel,
    pub description: String,
    pub is_key_control: bool,
    pub sox_assertion: SoxAssertion,
    pub coso_component: CosoComponent,
    pub coso_principles: Vec<CosoPrinciple>,
    pub control_scope: ControlScope,
    pub maturity_level: CosoMaturityLevel,
    pub owner_employee_id: Option<String>,
    pub owner_name: String,
    pub test_count: u32,
    pub last_tested_date: Option<NaiveDate>,
    pub test_result: TestResult,
    pub effectiveness: ControlEffectiveness,
    pub mitigates_risk_ids: Vec<String>,
    pub covers_account_classes: Vec<String>,
}

Internal control definition.

Fields

control_id: String

Unique control identifier (e.g., “C001”, “C010”)

control_name: String

Control name/title

control_type: ControlType

Type of control (Preventive, Detective, Monitoring)

objective: String

Control objective description

frequency: ControlFrequency

How often the control is performed

owner_role: UserPersona

Role responsible for executing/owning the control

risk_level: RiskLevel

Risk level associated with control failure

description: String

Detailed description of the control procedure

is_key_control: bool

Whether this is a SOX 404 key control

sox_assertion: SoxAssertion

SOX assertion this control addresses

coso_component: CosoComponent

COSO 2013 component this control maps to

coso_principles: Vec<CosoPrinciple>

COSO 2013 principles this control addresses

control_scope: ControlScope

Control scope (entity-level vs transaction-level)

maturity_level: CosoMaturityLevel

Control maturity level

owner_employee_id: Option<String>

Employee ID of the control owner (resolved from owner_role at generation time)

owner_name: String

Display name of the control owner

test_count: u32

Number of times this control has been tested

last_tested_date: Option<NaiveDate>

Date of the most recent test

test_result: TestResult

Result of the most recent test

effectiveness: ControlEffectiveness

Derived effectiveness rating (from maturity_level + test_result)

mitigates_risk_ids: Vec<String>

IDs of risks this control mitigates (populated at generation time)

covers_account_classes: Vec<String>

Account classes this control covers (derived from sox_assertion)

Implementations

impl InternalControl

pub fn new( control_id: impl Into<String>, control_name: impl Into<String>, control_type: ControlType, objective: impl Into<String>, ) -> Self

Create a new internal control.

pub fn with_frequency(self, frequency: ControlFrequency) -> Self

Builder method to set frequency.

pub fn with_owner(self, owner: UserPersona) -> Self

Builder method to set owner role.

pub fn with_risk_level(self, level: RiskLevel) -> Self

Builder method to set risk level.

pub fn with_description(self, description: impl Into<String>) -> Self

Builder method to set description.

pub fn as_key_control(self) -> Self

Builder method to mark as key control.

pub fn with_assertion(self, assertion: SoxAssertion) -> Self

Builder method to set SOX assertion.

pub fn with_coso_component(self, component: CosoComponent) -> Self

Builder method to set COSO component.

pub fn with_coso_principles(self, principles: Vec<CosoPrinciple>) -> Self

Builder method to set COSO principles.

pub fn with_control_scope(self, scope: ControlScope) -> Self

Builder method to set control scope.

pub fn with_maturity_level(self, level: CosoMaturityLevel) -> Self

Builder method to set maturity level.

pub fn with_owner_employee( self, employee_id: impl Into<String>, name: impl Into<String>, ) -> Self

Builder method to set owner employee ID and name.

pub fn with_test_history( self, test_count: u32, last_tested_date: Option<NaiveDate>, test_result: TestResult, ) -> Self

Builder method to set test history.

pub fn with_effectiveness(self, effectiveness: ControlEffectiveness) -> Self

Builder method to set effectiveness.

pub fn with_mitigates_risk_ids(self, risk_ids: Vec<String>) -> Self

Builder method to set mitigated risk IDs.

pub fn with_covers_account_classes(self, classes: Vec<String>) -> Self

Builder method to set covered account classes.

pub fn derive_from_maturity(&mut self, assessed_date: NaiveDate)

Derive test history and effectiveness from the current maturity_level.

Call this after setting maturity_level to populate test_count, last_tested_date, test_result, and effectiveness.

• Maturity >= 4 (Managed/Optimized): tested multiple times, Pass, Effective
• Maturity == 3 (Defined): tested once, Partial, PartiallyEffective
• Maturity <= 2 (NonExistent/AdHoc/Repeatable): not tested

assessed_date is the reference date from which last_tested_date is back-computed: assessed_date - 30 * (5 - maturity_level) days.

pub fn derive_account_classes(&mut self)

Derive covers_account_classes from sox_assertion.

Maps SOX assertions to the account classes they cover:

• Existence -> Assets
• Completeness -> Revenue, Liabilities
• Valuation -> Assets, Liabilities, Equity, Revenue, Expenses
• RightsAndObligations -> Assets, Liabilities
• PresentationAndDisclosure -> Revenue, Equity

pub fn standard_controls() -> Vec<Self>

Generate standard controls for a typical organization.

Includes both transaction-level controls (C001-C060) and entity-level controls (C070-C081) with full COSO 2013 mappings.

Trait Implementations

impl Clone for InternalControl

fn clone(&self) -> InternalControl

Returns a duplicate of the value.

fn clone_from(&mut self, source: &Self)

Performs copy-assignment from source.

impl Debug for InternalControl

fn fmt(&self, f: &mut Formatter<'_>) -> Result

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for InternalControl

fn deserialize<__D>(__deserializer: __D) -> Result<Self, __D::Error>

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Serialize for InternalControl

fn serialize<__S>(&self, __serializer: __S) -> Result<__S::Ok, __S::Error>

where __S: Serializer,

Serialize this value into the given Serde serializer.