This audit report sample covers an organization's Sarbanes-Oxley project updates, including the status of the documentation process, testing results, and opportunities for process improvements.
Using the Six Elements of Infrastructure Framework, this report reveals potential opportunities within a company's business policies and processes, people and organization, management reports, methodologies, and system and data. One area for improvement identified during this process focuses on policies and procedures.
The review team noted there is a lack of consistent global policies and procedures. Additionally, where corporate policies and procedures do exist, they are not always:
- Posted on the intranet.
- Appropriately communicated to all locations.
- Sufficiently thorough.
- Consistently applied by all locations.