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.