Evaluate the operating effectiveness of the internal controls associated with your organization’s external financial reporting process with this audit program sample. 

Sample steps include obtaining and reviewing the risk and control documentation created during the Sarbanes–Oxley Section 404 project to gain an understanding of the processes; obtaining and reviewing prior internal audit reports, external auditor management letters and any design issues identified during the Sarbanes–Oxley Section 404 project; ensuring that the financial reporting director/manager checklist has been completed and signed off; and ensuring that the external quarterly disclosure checklist has been completed.