This tool includes questions to consider when documenting Sarbanes-Oxley (SOX) testing procedures, results and recommendations.
It also includes details such as the process name, control activity, control number, control type, control objective, control frequency, walk-through documentation, operating effectiveness test steps, description of validation performed, validation results/findings, compliance with the practice, management response, and recommendations. Sample questions include: What is being tested? What is the population? How many items were tested? How were items chosen?