IT Infrastructure Control Deficiency Decision Questionnaire

This sample helps to determine the severity of any deficiencies cited during the control testing process.

The results of this questionnaire should be used to complete the Sarbanes-Oxley (SOX) Control Deficiency Assessment Form. Deficiencies rated as inconsequential will be reviewed by the project management office (PMO) for reasonableness based on the information provided on the SOX Control Deficiency Assessment Form. Those determined by information technology (IT) management to be potential significant deficiencies/material weaknesses will undergo a separate review process by the PMO and management to determine how these deficiencies should be categorized.