Key report inventory and IPE testing checklist (SOX)

Create an IPE (Information Produced by the Entity) testing plan.

Inputs:
- Key reports list: {key_reports}
- Systems and report owners: {systems_owners}
- Report generation steps: {report_generation_steps}
- Control uses (which controls rely on which reports): {control_report_mapping}

Output:
1) Key report inventory table: report name, system, owner, frequency, fields, control reliance.
2) IPE testing checklist: completeness, accuracy, parameters, access, change controls.
3) Evidence examples (screenshots, query logic, reconciliations).
4) Common failure modes and remediation actions.

Use SOX terminology and be practical.