Our Sarbanes-Oxley Process Walkthrough Questionnaire is designed to enhance compliance with SOX regulations by providing structured templates and comprehensive guidelines for assessing and documenting internal controls and business processes. This tool streamlines the walkthrough process and equips organizations with the necessary documentation to support their Section 404 compliance activities, ensuring clarity and accuracy in financial reporting. Businesses can effectively identify risks, evaluate control effectiveness and prepare for audits with confidence by utilizing this tool.

This document includes two samples that serve distinct purposes in the compliance process. Sample 1 offers a guide for conducting and documenting walkthroughs, emphasizing the importance of understanding transaction flows and confirming the effectiveness of controls over financial reporting. Sample 2 provides a practical approach with pre- and post-walkthrough checklists, ensuring teams are well-prepared for auditor interactions and reflective on the process. Together, these samples equip businesses with the insights needed to navigate SOX compliance effectively while fostering a deeper understanding of their internal control environments.

Sample questions include:

• Is a walkthrough test required?
• Are there any IT applications that have not been included in the process flows?
• Do you understand the current process as it applies to you or your team?
• Were any unanticipated gaps identified?