November 30, 2009

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

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: Why are control descriptions important and how does management know they are adequate? How is monitoring evaluated? And, how much testing should management perform relative to the testing that the external auditor performs?


   

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