Business Control Deficiency Decision Process Questionnaire

This questionnaire serves as a guide to determining the severity of deficiencies cited during the internal control testing process.

The results of this questionnaire should be used to complete the SOX Control Deficiency Assessment Form. Deficiencies rated as inconsequential should be reviewed by the PMO for reasonableness based on the information provided on the SOX Control Deficiency Assessment Form. Deficiencies or material weaknesses identified by management as potentially significant should undergo a separate review process by the PMO and management to determine how they should be categorized.