SOX Process Flow: High-Level Methodology

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Screenshot of the first page of High Level SOX Methodology Process Flow

This process flow documents a high-level methodology for Sarbanes-Oxley (SOX) compliance.

Section 404 of the SOX Act is the legislation passed by the United States Congress, which requires management, company boards and public accounting firms to file an internal control report with its annual report. Process steps outlined in this sample process flow include defining and selecting financial reporting elements, selecting financial reporting element risk ratings, identifying financial reporting assertions, defining in-scope applications, and determining documentation standards. This document should be used as a general guide to understand and review this business process. 

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