Guidance for Documenting Test Results: Sarbanes-Oxley Section 404

Subscriber Content
Guidance for Documenting Test Results - Sarbanes-Oxley Section 404

This guide outlines steps to complete when documenting SOX Section 404 test results. Steps in this tool include remembering to incorporate workpaper references on the first page of each document using colored ink/pencils, developing an overall conclusion on the overall effectiveness or ineffectiveness of each control tested, documenting the deficiency to enable monitoring and timely retesting of remediated controls for ineffective controls resulting in a control deficiency, and filing testing workpapers by business unit and process using colored file folders. These steps should be modified to reflect each organization’s Section 404 testing process.

Free Trial

Sign up for a free, no-obligation trial to start exploring our timesaving, valuable resources.