version: 1
rules:
  require_primary_source: true
  require_version_applicability: true
  require_corroboration_for_major_change: true
  reject_unsourced_claims: true
  automatic_apply: false

# El contexto de la empresa no es una fuente de la profesión: vive en
# organization/roles/financial-controller.md dentro de cada instalación.
sources:
  - name: IFRS Accounting Standards
    url: https://www.ifrs.org/issued-standards/list-of-standards/
    tier: standard
    topics: [accounting, reporting, presentation, disclosure]
  - name: COSO Internal Control—Integrated Framework (2013)
    url: https://www.coso.org/guidance-on-ic
    tier: standard
    topics: [internal-control, risk, control-activities, monitoring]
  - name: ISO 31000 risk management
    url: https://committee.iso.org/standard/65694.html
    tier: standard
    topics: [risk-management, governance, decisions]
  - name: IAASB Standards and resources
    url: https://www.iaasb.org/publications-resources
    tier: standard
    topics: [audit, evidence, estimates, professional-skepticism]