Sarbanes-Oxley Section 404 Management Testing Plan Policy

This sample policy helps to summarize management’s approach to plan, organize, execute, document and support its assessment of the effectiveness of a company and its subsidiaries’ internal control over financial reporting.

Specifically, this document addresses the following: nature, extent and timing of evaluation procedures; techniques used to evaluate the design and operating effectiveness of controls; documentation requirements with respect to the evaluation; frequency of evaluation; reporting and tracking evaluation results; and reporting and tracking of the evaluation status.