Sarbanes-Oxley Walkthrough Preparation Memo

This Sarbanes-Oxley process memo informs and prepares business process control managers to engage in “walk-through” 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 “walk-through” 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.