Embedding Regulatory Intent into Reporting Logic: A Structured Approach to Requirements, Controls, and Change Management in Large Banks

Authors: Laxmi Naga Durga Pandrapragada

DOI: https://doi.org/10.37082/IJIRMPS.v14.i1.232908

Short DOI: https://doi.org/hbnbz5

Country: United States

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Abstract: Regulatory reporting challenges in large banking institutions increasingly arise from interpretive inconsistency and governance gaps rather than computational error. While reporting infrastructures and data platforms have matured, reporting logic—the point at which regulatory interpretation becomes executable—often evolves through incremental remediation, data-driven adjustments, and time-bound responses to supervisory feedback. This paper argues that regulatory intent must be embedded directly into reporting logic through disciplined requirements translation, logic-anchored controls that enforce data readiness and evidence production, and governed change management that preserves supervisory meaning over time. By treating reporting logic as an institutionally governed construct rather than a downstream technical artifact, large banking and financial institutions can improve audit defensibility, reduce supervisory friction, and strengthen the sustainability of regulatory reporting across reporting cycles.

Keywords: Regulatory Reporting Governance, Reporting Logic Architecture, Supervisory Intent Translation, RegTech Frameworks, Audit-Defensible Reporting, Control Framework Integration, Change Management in Regulatory Reporting.

Paper Id: 232908

Published On: 2026-01-28

Published In: Volume 14, Issue 1, January-February 2026

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