Sarbanes-Oxley Section 404: Report Testing Methodology Guide

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Best Practices for Sarbanes-Oxley Section 404 Report Testing

An important part of complying with Sarbanes-Oxley (SOX) Section 404 is ensuring the completeness and accuracy of system reports. This presentation serves as a guide to train SOX project teams on testing reports that are used during the financial reporting process.

The purpose of initially testing a report is to gain comfort that the report is both complete and accurate and to find any issues with the report that can be remediated before year-end. The second time a report is tested is to confirm that the report has been remediated correctly or if it passed initial testing to confirm that it has not changed.

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