Our Sarbanes-Oxley Documentation Review Audit Work Program can be used to evaluate the adequacy and effectiveness of documentation related to SOX Section 404 compliance. This tool facilitates a thorough understanding of the process, controls, risks and key roles involved in maintaining compliance. You can expect to benefit from detailed guidance on project planning, execution and reporting, which ensures that all process maps and risk and control matrices (RCM) are accurately updated and reviewed. The work program outlines steps for obtaining current documentation, interviewing process owners, and verifying the relevance and accuracy of the existing controls.

It also assists in identifying any changes in the process since the last review and integrating new controls into the RCMs as necessary. This structured approach not only enhances the reliability of the compliance documentation but also supports in making informed assessments about the control environment. By using this tool, you can effectively manage your audit projects, ensuring comprehensive coverage of the necessary compliance areas and facilitating a systematic review process.

Best-practice audit steps include:

• Determining the primary contacts for the process under review
• Determining the various roles of participants in the process documentation phase
• Obtaining the most current process map and RCM for the process under review
• Reviewing the existing policies and procedures related to the process under review