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Blog · Coverage and territory · Compliance

Obligation coverage on ten obligations: the whole arithmetic on one page

The complete obligation-to-control coverage calculation on ten obligations, small enough to check by hand: each obligation's rating and business unit from the register, the controls mapped to it, the control's testing frequency and last test date, whether the control is on cadence, the obligation's state, covered by a control on cadence, covered by a slipped control, mapped to a retired control, or unmapped, coverage by unit and by rating, the change backlog for the two obligations from this year's regulatory changes, and the assertion that the states sum to ten, so a reader can reproduce every figure and then run it on their own registers.

The short answerTen obligations across two business units, three high-rated. Each is mapped to zero, one or two controls; each control has a testing frequency and a last test date; a control is on cadence if its last test is within the frequency plus a stated tolerance. An obligation is covered if at least one mapped control is on cadence. Seven are covered; one is mapped only to a slipped control; one is mapped to a control retired in March, which is unmapped in fact; one has never been mapped. The two obligations added by this year's regulatory changes have been uncovered for 140 and 210 days. Coverage is 70 percent overall, 50 percent in Payments, and two of three high-rated obligations are covered. The states sum to ten. Every number can be reproduced by hand.

Obligation coverage is a join of the obligation register to the control register and a state per obligation, and on ten obligations it can be worked by hand. This page works the mapping, the cadence check, the states, coverage by unit and rating, the change backlog and the assertion. Today: 17 September 2026. Tolerance: 10 days.

The registers

Obligations:

Obligation Unit Rating Effective Mapped controls
O-1 Payments High 2019 C-1
O-2 Payments Medium 2019 C-2, C-3
O-3 Payments High 2024 C-4
O-4 Payments Low 2019 none
O-5 Payments Medium 30 Apr 2026: change none; in progress, owner set, target 30 Sep
O-6 Lending High 2019 C-5, C-6
O-7 Lending Medium 2019 C-7
O-8 Lending Low 2019 C-8
O-9 Lending Medium 2019 C-9
O-10 Lending Low 19 Feb 2026: change none; no owner

Controls:

Control Frequency Last test Status
C-1 Quarterly (90 days) 20 Jun 2026 Active
C-2 Monthly (30) 5 Sep 2026 Active
C-3 Quarterly 2 Mar 2026 Active
C-4 Quarterly 15 Jan 2026 Retired 31 Mar 2026
C-5 Monthly 1 Sep 2026 Active
C-6 Annual (365) 10 Nov 2025 Active
C-7 Quarterly 1 May 2026 Active
C-8 Annual 3 Aug 2026 Active
C-9 Quarterly 12 Jul 2026 Active

Cadence per control

On cadence if days since last test ≤ frequency + 10

Control Days since test Limit On cadence?
C-1 89 100 Yes
C-2 12 40 Yes
C-3 199 100 No: slipped
C-4 retired Not a control
C-5 16 40 Yes
C-6 311 375 Yes
C-7 139 100 No: slipped
C-8 45 375 Yes
C-9 67 100 Yes

The state per obligation

Obligation Controls on cadence State
O-1 C-1 Covered
O-2 C-2 (C-3 slipped) Covered
O-3 none: C-4 retired Unmapped in fact: mapped to a retired control
O-4 none Unmapped
O-5 none; in progress, target 30 Sep In progress
O-6 C-5, C-6 Covered
O-7 none: C-7 slipped Covered by a slipped control only
O-8 C-8 Covered
O-9 C-9 Covered
O-10 none; no owner Unmapped

The assertion

obligations = covered + covered by slipped only + in progress + unmapped = 6 + 1 + 1 + 2 = 10

Coverage by unit and by rating

Cut Obligations Covered Coverage
Payments 5 2 (O-1, O-2) 40%
Lending 5 4 (O-6, O-8, O-9; O-7 slipped-only) 80%
High-rated 3 2 (O-1, O-6) 67%: O-3 uncovered
All 10 6 60%

The change backlog

Obligation Effective Days uncovered Owner Target
O-5 30 Apr 140 Yes 30 Sep: 13 days
O-10 19 Feb 210 None None

Where it goes wrong, even at ten

Retired control counted. O-3 reads covered; Payments reads 60 percent; the high-rated gap disappears.

Slipped controls counted. O-7 reads covered with a control last tested in May.

Rating split skipped. Sixty percent overall; the uncovered high-rated obligation invisible.

Change log not joined. O-10 was never created in the register at all.

From ten to ten thousand

The same join, cadence check and state per obligation, by unit and rating, every month. Covirage runs it on the obligation, control and change registers. The obligation coverage guide covers the measure, and the testing cadence guide covers the control side.

Questions people ask

Why is a retired control unmapped?

Because a control that no longer runs covers nothing. The register still shows the link, which is how the obligation looks covered on paper. The control register's retirement date is joined, and the obligation moves to unmapped with the reason.

What is the tolerance?

Stated: ten days here. A quarterly control tested within 100 days of its last test is on cadence; at 101 it has slipped. An obligation whose only control has slipped is covered by a control nobody has checked recently, and that is its own state.

How does coverage by rating read?

Two of three high-rated obligations covered. The one that is not, O-3, is the regulator's first question. Coverage by count across all ten hides it; the rating split shows it.