Compliance Justification Document (Altaba / Yahoo SEC (2018))

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Purpose

This mapping document shows how implemented controls satisfy obligations and expectations implicated by Compliance Justification Document (Altaba / Yahoo SEC (2018)). It is structured for audit and legal review, so each requirement is tied to implementation rationale, ownership, and verifiable artifacts rather than policy statements alone.

Control-to-requirement mapping (illustrative)

Control domain	Source / obligation	Example evidence
Disclosure controls testing	SEC order findings	Control test results, issue remediation
Incident escalation	SEC order findings	IR tickets, legal handoff records
Auditor/counsel coordination	SEC order findings	Meeting notes (privileged), engagement letters

Document-type guide: compliance-justification-document

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