Documenting Processes and Controls for Sarbanes-Oxley Guide

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Tips for Documenting SOX Processes and Controls

Organizations can utilize this manual as a guide for establishing consistent and thorough Sarbanes-Oxley documentation standards.

According to this guide, to write a process narrative and a process flow chart, it is helpful to conduct a walk-through. A walk-through is a process by which you take one example of a transaction and trace it all the way through the process. During the walk-through, ask questions to validate your understanding of the process so that you can document it as accurately as possible. The purpose of the walk-through is to validate the completeness and accuracy of process documentation. 

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