Control Testing Responsibility Guide

This guide outlines the Sarbanes-Oxley responsibility assignments and testing process for primary manual controls. It gives a detailed overview of key topics, which includes sample sizes based on level of risk, exceptions noted during testing, update testing and remediation testing.

The guide includes a controls testing matrix and sections on selecting sample sizes for the initial testing of primary manual controls, exceptions noted during the initial testing, update testing deemed to be operating effectively during the initial phase of testing, and remediation testing not deemed to be effective during the initial phase of testing.