IT Application Control Deficiency Decision Process Questionnaire

This sample helps to determine the severity of any deficiencies cited during the control testing process.

The results of this questionnaire should be used to complete the SOX Control Deficiency Assessment Form. In this sample, deficiencies rated as inconsequential will be reviewed by the PMO for reasonableness based on the information provided on the SOX Control Deficiency Assessment Form. Those determined by information technology (IT) management to be potential significant deficiencies/material weaknesses will undergo a separate review process to determine how these deficiencies should be categorized.