Policy-to-controls mapping (SOX-ready) for key accounting areas

Map accounting policies to internal controls for {company_name}.

Inputs:
- Policies and key judgments: {policies_judgments}
- Control framework (optional): {control_framework}
- Systems and reports: {systems_reports}
- Evidence retention rules: {evidence_rules}

Output:
1) Mapping table: policy area, risk, control activity, owner, frequency, evidence, reviewer.
2) Gaps where policy exists but control evidence is weak.
3) Recommended control enhancements and documentation.

Keep it SOX/audit-friendly and concrete.