[
  {
    "id": "1",
    "rating": "Significant",
    "case": "Employee expenses are not adequately supported",
    "criteria": "All employee expenses above 1000 INR must have valid supporting bills",
    "condition": "Several expense claims were processed without attaching bills or receipts",
    "cause": "Lack of validation controls in the expense management system",
    "consequence": "Risk of fraudulent or inaccurate expense claims",
    "correctiveAction": "Implement mandatory document upload and validation checks",
    "actionOwner": "Finance Manager",
    "dueDate": "31-Jan-2027"
  },
  {
    "id": "2",
    "rating": "Reportable",
    "case": "Delayed approval of expense claims",
    "criteria": "All expense claims should be approved within 5 working days",
    "condition": "Approvals were delayed beyond the defined timeline",
    "cause": "Manual approval process and lack of tracking",
    "consequence": "Employee dissatisfaction and delayed reimbursements",
    "correctiveAction": "Automate approval workflow with reminders",
    "actionOwner": "HR Manager",
    "dueDate": "15-Feb-2027"
  },
  {
    "id": "3",
    "rating": "Significant",
    "case": "Duplicate expense claims identified",
    "criteria": "Each expense claim should be unique and verified",
    "condition": "Duplicate claims were submitted and processed",
    "cause": "No duplicate detection mechanism in the system",
    "consequence": "Financial loss to the organization",
    "correctiveAction": "Introduce duplicate detection logic in the system",
    "actionOwner": "IT Manager",
    "dueDate": "28-Feb-2027"
  },
  {
    "id": "4",
    "rating": "Reportable",
    "case": "Incomplete employee master data",
    "criteria": "Employee records must be complete with all mandatory fields",
    "condition": "Some employee records were missing contact details",
    "cause": "Lack of data validation during entry",
    "consequence": "Difficulty in communication and reporting",
    "correctiveAction": "Enforce mandatory fields in employee master system",
    "actionOwner": "HR Executive",
    "dueDate": "10-Feb-2027"
  },
  {
    "id": "5",
    "rating": "Significant",
    "case": "Unauthorized expense categories used",
    "criteria": "Expenses should be booked only under approved categories",
    "condition": "Employees used incorrect expense categories",
    "cause": "Lack of awareness and system restrictions",
    "consequence": "Misclassification of financial data",
    "correctiveAction": "Restrict category selection and provide training",
    "actionOwner": "Finance Controller",
    "dueDate": "20-Feb-2027"
  }
]