314.4(i) — Annual written report to the board

Requirement

The Qualified Individual reports in writing, regularly and at least annually, to the board of directors or equivalent governing body — or to a senior officer if there is no board — on the overall status of the program and compliance with the Safeguards Rule, and on material matters such as risk assessment, risk management decisions, service provider arrangements, testing results, security events and recommended changes.

What the engine looks for

Every group below must be satisfied — by an affirmative statement, not a plan, a hedge or a denial — for the control to count as covered. A term ending in … matches any word it begins. Supporting terms do not change the verdict — they raise confidence and distinguish a policy that names a mechanism from one that gestures at a category.

Equivalent controls elsewhere

Matched on shared topics. Satisfying this control usually moves these too.