Disclosure · 6 filers

Internal Control Over Financial Reporting Material Weakness

6 companies wrote this into a filing in the last 14 days, down from 10. Below: which of them, and what the corpus says they now owe.

Data measured , page built 22 September 2026 at 16:18 UTC.

6filers, current period
10the period before
0controls it touches
0frameworks
first appears Feb 2008 2008 2026 8 filings in the busiest month
Internal Control Over Financial Reporting Material Weakness in 10-K and 10-Q filings, by month. The marked line is the first month any public company in our record used the phrase; everything left of it is nobody writing it down.
Companies disclosing it 6 wrote this into a filing with the SEC
What it obligates 0 controls across 0 frameworks whose text speaks to it
Employers hiring for it — no open roles currently name it

The long view, in annual and quarterly filings

A 10-K or 10-Q is a periodic report, so this counts how often the phrase appears in routine annual and quarterly reporting. It moves far more slowly and the numbers are larger. Every month since 2008. The last point is the current month and is still filling, so it always looks lower than it will be.

 
048
2008 peak 8 in May 2021 2026

Who disclosed it

From SEC full-text search over 8-K filings. Every row links to the filing itself.

CompanyFormFiled
BestGofer Inc. BGFR10-Q2026-08-19filing
GUOCHUN INTERNATIONAL INC. GCGJ10-Q2026-08-07filing
COFFEE HOLDING CO INC JVA10-Q2026-09-11filing
VALVOLINE INC VVV10-Q2026-08-05filing
Twenty One Capital, Inc. XXI10-Q2026-08-11filing
Symbotic Inc. SYM10-Q2026-08-05filing

The full search on EDGAR

Which industries file it

Companies grouped by the industry classification on their own filing. A count, not a survey.

IndustryCompanies
Chemicals and pharmaceuticals14
Holding and investment offices8
Banking6
Retail5
Instruments and medical devices5
Software and IT services4
Pipelines and communications3
Electronics and electrical equipment3
Real estate3
Health services2

What it obligates

No control in the corpus names this term directly. Recorded rather than filled with a guess.

COSO 2013 Internal Control Integrated Framework Evidence & Implementation Kit

23 controls sit behind COSO Internal Control, and this is the documentation set for them: an adopt-ready artifact per control, and the evidence an auditor asks for against each.

See what is in it, $249

The same set every buyer of this kit receives. Nothing here is produced on request.

COSO Internal Control COBIT 201925 shared controlsSwitzerland New Federal Act on D…13 shared controlsNebraska Data Privacy Act9 shared controlsNigeria Data Protection Act 2023…9 shared controlsSOC 29 shared controlsNIST Cybersecurity Framework 2.09 shared controlsAPPI7 shared controlsBahrain PDPL7 shared controlsGDPR7 shared controlsNIST Privacy Framework7 shared controls
COSO Internal Control holds 72 controls. They appear again inside 222 other frameworks in our corpus; the 10 strongest are shown. Thickness and size both carry the number of controls shared, so work done once counts in every framework on this diagram.
23If you already run COSO Internal Control, that is the 23 controls behind this disclosure, already evidenced.
25And COBIT 2019 is not a separate programme. 25 of its controls are the same controls. If it is on next year's plan, that part of it is already done.

Run as two programmes

48 controls

COSO Internal Control and COBIT 2019 scoped separately, each with its own evidence, its own owner and its own budget line. This is how almost everybody does it.

Run once, counted twice

25 already done

25 of COBIT 2019's controls are controls you evidenced for COSO Internal Control. Same artefacts, same owner, no second effort. The mapping is the only reason anybody knows.

first appears Feb 2008 2008 2026 8 filings in the busiest month
Internal Control Over Financial Reporting Material Weakness in 10-K and 10-Q filings, by month. The marked line is the first month any public company in our record used the phrase; everything left of it is nobody writing it down.

What this actually means

Why now
6 public companies wrote this into an 8-K in the last seven days, 40% fewer than the seven before. That is not sentiment or a survey. It is a count of companies choosing to put a phrase into a document they are legally accountable for.
What comes into scope
Once the phrase is on the record it maps to obligations within COSO Internal Control, PCAOB AS 2201. 27 controls behind those, and the difference between asserting them and evidencing them is the whole of the work.
Who is quietly ahead
Anyone already running COSO Internal Control has done 25 of the controls that carry COBIT 2019 too. Same evidence, second standard. Most organisations run those as two programmes with two budgets because nobody told them the mapping existed.
Who is exposed
1 companies disclosed this for the first time in the last ninety days, out of 71 in total. A first mention is a company deciding it can no longer not say it. Whoever has not yet is either genuinely unaffected or has not looked, and nothing here distinguishes the two.

What this obligates

The instruments in our corpus that govern this disclosure, and how many controls sit behind each. This is not a filing count. It is what applies once a company has written the phrase down.

COSO Internal Control23
PCAOB AS 22014

2 frameworks, 27 controls between them.

COSO Internal Control COBIT 201925 shared controlsSwitzerland New Federal Act on D…13 shared controlsNebraska Data Privacy Act9 shared controlsNigeria Data Protection Act 2023…9 shared controlsSOC 29 shared controlsNIST Cybersecurity Framework 2.09 shared controlsAPPI7 shared controlsBahrain PDPL7 shared controlsGDPR7 shared controlsNIST Privacy Framework7 shared controls
COSO Internal Control holds 72 controls. They appear again inside 222 other frameworks in our corpus; the 10 strongest are shown. Thickness and size both carry the number of controls shared, so work done once counts in every framework on this diagram.

What closing it also moves

The same controls appear in other frameworks through mappings held in our corpus. Work done here is already progress there. This is the part that is not in EDGAR and not in any public dataset: it comes from mappings built and verified by hand, control by control.

COBIT 201925

Counted as controls reached through cross-framework mappings. It measures overlap of work, not compliance with the named framework.

Run as two programmes

48 controls

COSO Internal Control and COBIT 2019 scoped separately, each with its own evidence, its own owner and its own budget line. This is how almost everybody does it.

Run once, counted twice

25 already done

25 of COBIT 2019's controls are controls you evidenced for COSO Internal Control. Same artefacts, same owner, no second effort. The mapping is the only reason anybody knows.

23If you already run COSO Internal Control, that is the 23 controls behind this disclosure, already evidenced.
25And COBIT 2019 is not a separate programme. 25 of its controls are the same controls. If it is on next year's plan, that part of it is already done.

If that number surprised you, the same measurement across every topic we track:
What changed this week →

This is what it looks like when the same failure is named by standards bodies who never spoke to each other:
How compliance programmes fail →

And the companies that have already written this into a filing:
Internal Control Over Financial Reporting Material Weakness filers →

Tell me when Internal Control Over Financial Reporting Material Weakness files something new

One email when a public company newly discloses this, naming the company and what our corpus says it puts in scope. Nothing else, and one click to stop.

Where this comes from

The left half is public record: SEC full-text search over 8-K filings, counted across a 14 day window against the equivalent window before it. You can check every row.

The right half is ours: 723 frameworks and 20,473 controls, 531 of those frameworks verified against their source documents, with the auditor evidence and common failure modes recorded control by control. Controls appear here because their own text names this term.

Cite this

The Art of Service Signals. Internal Control Over Financial Reporting Material Weakness corporate disclosure activity: 6 filers against 10 in the prior period, in 10-K and 10-Q filings, this quarter against the same quarter last year. Accessed 23 September 2026. https://signals.theartofservice.com/t/internal-control-over-financial-reporting-material-weakness/

Free to use with attribution, no permission needed. The chart downloads as an SVG with the source printed on it. If you cite it we would like to know, but you do not need to ask.

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