This sample guide can be used to understand the roles and responsibilities of team members involved in Sarbanes-Oxley (SOX) compliance assessment.
Team members include the process/control owner, risk control specialist (RCS), project management office (PMO) and internal controls steering committee (ICSC). Process/Control owners have the primary responsibility of updating control descriptions for those controls in which they have been identified as the control owner. The RCS has a primary responsibility of assisting the PMO and process and control owners with all requirements for SOX. The PMO has the primary responsibility of managing the company’s SOX compliance program.