Change management extract — SAP RISE S/4HANA, Private Edition
Testing period: 1 April 2025 to 31 March 2026.

Control CM-07 — emergency change post-implementation approval.

Population: 52 emergency changes in the period.
Sample size: 10 selected using PCAOB attribute sampling at a 5% tolerable rate.

Results of testing:
  2 of the 10 sampled emergency changes recorded post-implementation approval
  more than 5 business days after the change (CHG0051204 at 7 days,
  CHG0051988 at 9 days). The remaining 8 were approved within 1 business day.

Evidence obtained: ServiceNow change ticket export, 12 April 2026.