Incorrect assignment: CO area & <> CoCde &

What causes this issue?

If the <GL:assignment_control>assignment control</> indicator has the
value 1, the controlling area and company code must have the same key.

How to fix this error?

Delete the existing controlling area (only possible if no master data
or transaction data has been assigned to the controlling area) and then
create the controlling area again. Make sure that the new controlling
area has the same code as the company code assigned to it.

Error message extract from SAP system. Copyright SAP SE.