November 23, 2009

Validation of Operating Effectiveness (“Testing of Controls”) - Part A

Questions & Answers from Protiviti's "Guide to The Sarbanes-Oxley Act: Internal Control Reporting Requirements"

This section of Protiviti's "Guide to The Sarbanes-Oxley Act" addresses common questions concerning validating the operating effectiveness of internal controls. Some topics covered are: Who is responsible for validating operating effectiveness? What is “testing of controls”? And, how does management determine the appropriate sampling method?


   

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