Process owner accountability is vital to successful implementation of the Sarbanes-Oxley Act (SOX), particularly to the design/execution of key controls. Depending on management’s approach to driving down accountability throughout the organization, self-assessment monitoring is emerging as a cost-effective compliance tool. An effective program supports quarterly Section 302 executive certification process and annual Section 404 internal control reporting with process-based assertions.

This tool provides a full overview and description of process owner accountability and responsibility for testing operational effectiveness, also including a list of diagnostic questions for analysis.