Our Sarbanes-Oxley 404 Compliance Project Testing and Documentation Standards Guide is for organizations striving to meet the rigorous requirements of SOX Section 404. This tool provides a structured framework for testing the operating effectiveness of key controls, ensuring accurate documentation and facilitating informed conclusions about control reliability. From defining test scopes and objectives to crafting detailed test plans, this guide empowers management and Internal Audit teams to execute efficient and transparent compliance processes. It emphasizes the importance of professional skepticism, robust sampling methods and evidence-based evaluations, enabling users to identify deficiencies and implement timely remediation. The inclusion of practical methodologies such as inquiry, observation, inspection and re-performance ensures flexibility and adaptability across diverse organizational environments.

Key processes in this guide include:

• Define the test scope
• Build a test plan
• Execute testing
• Analyze the test results