Trust Debt Index
Evidence-gated findings with explicit coverage and withholding states
This prototype screens public-company internal-control and audit-risk indicators across large U.S. enterprises. Only reviewed, evidence-complete and current findings receive a score. Incomplete, stale and unscreened rows retain coverage status, but their signal claims, “clean” conclusions, peer comparisons and exports remain withheld.
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Methodology. Signals are extracted from SEC EDGAR (Forms 10-K, 10-K/A, 8-K Items 4.01/4.02/1.05, NT 10-K/Q) over the trailing three fiscal years; Item 9A “Controls and Procedures” sections are category-coded against a fixed material-weakness taxonomy. Item 5.02 is excluded from scoring because it covers appointments, elections, compensation, and departures; it remains disabled until a departure-specific gold set clears the precision gate. A financial-distress overlay (Altman Z, leverage/coverage, repeated earnings misses, recent M&A) is layered in from cached structured market data. Governed scores remain a weighted composite of reviewed, evidence-linked signals. Noncurrent rows expose coverage state only; their signal claims and “clean” conclusions are withheld, and they cannot be exported. This is not an opinion on any company’s financial statements or controls.
Figures derive from public filings and should be verified against the primary source (linked by accession number) before any external use.