●  MARSH & MCLENNAN COMPANIES, INC. · FY 2025 

Controls & Procedures

Affirmations of strong governance remain a key indicator of corporate reliability, particularly within complex financial structures. For Marsh & McLennan Companies, Inc., both internal management and external auditors have certified that controls over financial reporting were effective in all material respects as of December 31, 2025. Crucially, this assessment found no material weaknesses or significant deficiencies impacting the company’s operational framework during the period.

MRSH L1 Synthesis
●  SYMBOLOGY.ONLINE l1 SYNTHESIS 

Marsh & Mclennan Companies, Inc Controls & Procedures Synthesis

Internal Controls and Procedures Assessment Report

Marsh & McLennan Companies, Inc. (As of December 31, 2025)

This report synthesizes the key components of Marsh & McLennan Companies, Inc.'s disclosure controls and internal controls over financial reporting (ICFR), based solely on the provided SEC filing excerpt.

Overall Assessment

The company presents a strong posture regarding its ICFR, with both management and external auditors concluding that controls are effective in all material respects. The primary strength lies in the consistent affirmation of control effectiveness across multiple levels of review. The only noted "weakness" is the standard acknowledgment of inherent limitations within any internal control system.

Strengths

  • Effective Controls: Management concluded that disclosure controls and procedures are effective, and management determined that ICFR was maintained as of December 31, 2025.
  • Independent Validation: The external auditor (Deloitte & Touche LLP) independently confirmed this finding, stating that the Company maintained, "in all material respects, effective internal control over financial reporting."
  • Robust Framework: Controls are evaluated using established industry criteria—the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Integrated Framework (2013).

Weaknesses and Limitations

  • Inherent Limitations: Management explicitly notes that due to inherent limitations, ICFR "may not prevent or detect misstatements." Furthermore, future projections are subject to risks related to changes in conditions or deterioration of compliance.

Key Control Findings and Status Updates

Management's Conclusions on Effectiveness

Management concluded that the Company maintained effective internal control over financial reporting as of December 31, 2025. This evaluation was conducted under the supervision of the principal executive and principal financial officers. The company’s ICFR is designed to provide reasonable assurance regarding the reliability of financial reporting and adherence to GAAP.

Material Weaknesses or Significant Deficiencies

  • Status: No material weaknesses or significant deficiencies were identified by management or the independent registered public accounting firm (Deloitte & Touche LLP). Both parties affirmed that controls were effective in all material respects.

Changes, Remediation, and New Procedures

  • Changes to Internal Controls: (Noteworthy) There were no changes in the Company's internal control over financial reporting identified during the quarter ended December 31, 2025, that materially affected or are reasonably likely to materially affect ICFR.
  • Remediation Efforts: No remediation efforts were disclosed as no deficiencies were found.
  • New Controls/Procedures: No noteworthy new controls or procedures introduced during the reporting period were mentioned in the provided text.