Sarbanes-Oxley Walkthrough Preparation Memo

This Sarbanes-Oxley process memo informs and prepares business process control managers to engage in “walkthrough” discussions with auditors. In this sample, the internal and external auditors have to conduct their validation/fieldwork on internal controls in compliance with Section 404 of the Sarbanes-Oxley Act. In preparation for this, all business process control managers and supervisors are being asked to prepare their team members responsible for executing internal controls to engage in “walkthrough” discussions with the auditors.

Information has been provided in this memo for use in team meetings, one-on-one discussions, or any other methods routinely used to share information.