[
  {
    "sample_id": 1,
    "requestor": "Kelly Smith",
    "vendor": "Betty's Diner",
    "overall_result": "Pass",
    "attribute_results": [
      {
        "attribute": "approval_required",
        "status": "N/A",
        "expected": "Approval not required at this amount/role",
        "observed": "$4,000 is below the Associate approval threshold of $5,000.",
        "rationale": "$4,000 is below the Associate approval threshold of $5,000.",
        "related_controls": [
          "C1"
        ]
      },
      {
        "attribute": "evidence_in_portal",
        "status": "N/A",
        "expected": "Not applicable when pre-approval is not required",
        "observed": "N/A",
        "rationale": "Pre-approval was not required for this transaction.",
        "related_controls": [
          "C2",
          "C5"
        ]
      },
      {
        "attribute": "appropriate_approver",
        "status": "N/A",
        "expected": "Not applicable when pre-approval is not required",
        "observed": "N/A",
        "rationale": "Pre-approval was not required for this transaction.",
        "related_controls": [
          "C3",
          "C7"
        ]
      },
      {
        "attribute": "approval_timing",
        "status": "N/A",
        "expected": "Not applicable when pre-approval is not required",
        "observed": "N/A",
        "rationale": "Pre-approval was not required for this transaction.",
        "related_controls": [
          "C6"
        ]
      }
    ],
    "notes": null
  },
  {
    "sample_id": 2,
    "requestor": "Mike Jones",
    "vendor": "Worldwide Computers",
    "overall_result": "Exception",
    "attribute_results": [
      {
        "attribute": "approval_required",
        "status": "Pass",
        "expected": "Approval required for Manager engagement \u2265 $10,000",
        "observed": "Engagement amount $10,500 meets/exceeds threshold",
        "rationale": "Mike Jones (Manager) engaged vendor for $10,500 which meets the role threshold of $10,000.",
        "related_controls": [
          "C1"
        ]
      },
      {
        "attribute": "evidence_in_portal",
        "status": "Pass",
        "expected": "Approval record present in the Vendor Request & Approval Portal",
        "observed": "Portal record found",
        "rationale": "Portal evidence supports the approval.",
        "related_controls": [
          "C2",
          "C5"
        ]
      },
      {
        "attribute": "appropriate_approver",
        "status": "Fail",
        "expected": "Approval by direct supervisor: Dave White",
        "observed": "Approval recorded from: Tyler Day",
        "rationale": "Approver (Tyler Day) is NOT the requestor's direct supervisor per the Org Chart (Dave White).",
        "related_controls": [
          "C3",
          "C7"
        ]
      },
      {
        "attribute": "approval_timing",
        "status": "Pass",
        "expected": "Approval date \u2264 vendor invoice date",
        "observed": "Approval 2021-09-04; invoice 2021-09-06",
        "rationale": "Approval (2021-09-04) was obtained on or before the vendor invoice date (2021-09-06).",
        "related_controls": [
          "C6"
        ]
      }
    ],
    "notes": null
  },
  {
    "sample_id": 3,
    "requestor": "Dave White",
    "vendor": "Top Talent Consultants",
    "overall_result": "Pass",
    "attribute_results": [
      {
        "attribute": "approval_required",
        "status": "Pass",
        "expected": "Approval required for Senior Manager engagement \u2265 $10,000",
        "observed": "Engagement amount $15,000 meets/exceeds threshold",
        "rationale": "Dave White (Senior Manager) engaged vendor for $15,000 which meets the role threshold of $10,000.",
        "related_controls": [
          "C1"
        ]
      },
      {
        "attribute": "evidence_in_portal",
        "status": "Pass",
        "expected": "Approval record present in the Vendor Request & Approval Portal",
        "observed": "Portal record found",
        "rationale": "Portal evidence supports the approval.",
        "related_controls": [
          "C2",
          "C5"
        ]
      },
      {
        "attribute": "appropriate_approver",
        "status": "Pass",
        "expected": "Approval by direct supervisor: Kathy Wood",
        "observed": "Approval recorded from: Kathy Wood",
        "rationale": "Approver (Kathy Wood) matches the requestor's direct supervisor per the Org Chart (Kathy Wood).",
        "related_controls": [
          "C3",
          "C7"
        ]
      },
      {
        "attribute": "approval_timing",
        "status": "Pass",
        "expected": "Approval date \u2264 vendor invoice date",
        "observed": "Approval 2022-01-05; invoice 2022-01-10",
        "rationale": "Approval (2022-01-05) was obtained on or before the vendor invoice date (2022-01-10).",
        "related_controls": [
          "C6"
        ]
      }
    ],
    "notes": null
  },
  {
    "sample_id": 4,
    "requestor": "Kathy Wood",
    "vendor": "Software Solutions",
    "overall_result": "Pass",
    "attribute_results": [
      {
        "attribute": "approval_required",
        "status": "Pass",
        "expected": "Approval required for Director engagement \u2265 $10,000",
        "observed": "Engagement amount $20,000 meets/exceeds threshold",
        "rationale": "Kathy Wood (Director) engaged vendor for $20,000 which meets the role threshold of $10,000.",
        "related_controls": [
          "C1"
        ]
      },
      {
        "attribute": "evidence_in_portal",
        "status": "Pass",
        "expected": "Approval record present in the Vendor Request & Approval Portal",
        "observed": "Portal record found",
        "rationale": "Portal evidence supports the approval.",
        "related_controls": [
          "C2",
          "C5"
        ]
      },
      {
        "attribute": "appropriate_approver",
        "status": "Pass",
        "expected": "Approval by direct supervisor: Courtney Pew",
        "observed": "Approval recorded from: Courtney Pew",
        "rationale": "Approver (Courtney Pew) matches the requestor's direct supervisor per the Org Chart (Courtney Pew).",
        "related_controls": [
          "C3",
          "C7"
        ]
      },
      {
        "attribute": "approval_timing",
        "status": "Pass",
        "expected": "Approval date \u2264 vendor invoice date",
        "observed": "Approval 2022-03-21; invoice 2022-03-22",
        "rationale": "Approval (2022-03-21) was obtained on or before the vendor invoice date (2022-03-22).",
        "related_controls": [
          "C6"
        ]
      }
    ],
    "notes": null
  },
  {
    "sample_id": 5,
    "requestor": "Mary Thompson",
    "vendor": "Brownstone Restaurant",
    "overall_result": "Exception",
    "attribute_results": [
      {
        "attribute": "approval_required",
        "status": "Pass",
        "expected": "Approval required for Senior Associate engagement \u2265 $5,000",
        "observed": "Engagement amount $12,500 meets/exceeds threshold",
        "rationale": "Mary Thompson (Senior Associate) engaged vendor for $12,500 which meets the role threshold of $5,000.",
        "related_controls": [
          "C1"
        ]
      },
      {
        "attribute": "evidence_in_portal",
        "status": "Pass",
        "expected": "Approval record present in the Vendor Request & Approval Portal",
        "observed": "Portal record found",
        "rationale": "Portal evidence supports the approval.",
        "related_controls": [
          "C2",
          "C5"
        ]
      },
      {
        "attribute": "appropriate_approver",
        "status": "Pass",
        "expected": "Approval by direct supervisor: Mike Jones",
        "observed": "Approval recorded from: Mike Jones",
        "rationale": "Approver (Mike Jones) matches the requestor's direct supervisor per the Org Chart (Mike Jones).",
        "related_controls": [
          "C3",
          "C7"
        ]
      },
      {
        "attribute": "approval_timing",
        "status": "Fail",
        "expected": "Approval date \u2264 vendor invoice date",
        "observed": "Approval 2021-11-18; invoice 2021-11-10",
        "rationale": "Vendor invoice (2021-11-10) PREDATES Portal approval (2021-11-18) by 8 day(s) \u2014 engagement occurred before approval was obtained.",
        "related_controls": [
          "C6"
        ]
      }
    ],
    "notes": null
  }
]