Question: Security Policy System Reports don't show links to Internal Controls?

I’m not sure if this is a 3.x bug or just the way this feature has always worked:

In the Security Policies module, if I select Actions > Reports > System Report - Item
I was expecting it to be able to show me which Internal Controls have this Security Policy linked to it,
but it doesn’t do this - it only shows which Compliance Items the policy is linked to.

Is this intended behaviour?
I would find it invaluable to be able to check which Internal Controls a policy is mapped to.