When a new internal control is created and we decided the Audit and Maintenance dates the system needs to understand that a previous date to the date of the control been created refers to the next year and not the past. Hence, should not give “control expired” or “maintenance expired” immediately after the creation of the control (or when doing update of a control to change dates for that matter).
Example: create an internal control on 10/07/2019. Maintenance date to 01 of February and Audit date for 23 of March. The system thinks we are delayed with both tasks but in fact we are referring to the next’s year audit.