The following 240 items are listed by Content Data.
Memos
Process-Level Documentation Requirements Memo
This memo describes the documentation requirements for each in-scope process related to Sarbanes-Oxley Section 404 compl...
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Memos
Financial Elements and Business Process Prioritization Memo
This memo summarizes the customized models used to prioritize financial statement elements (FSE) and processes for Sarba...
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Memos
Sarbanes-Oxley Testing Strategy Memo
This memo documents a company's high-level testing strategy for Sarbanes-Oxley compliance.
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Memos
Sarbanes-Oxley Section 404 Project Conclusion Memo
This memo documents an organization’s approach to Sarbanes-Oxley Section 404 compliance and concluding results from the ...
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Memos
SOX Year-End Update Testing Memo
This memo defines the process a company uses to update testing of internal controls for Sarbanes-Oxley compliance purpos...
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Memos
Merger and Integration Memo
This memo outlines a project to document a company’s finance and accounting processes, as well as to identify the system...
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Audit Programs
Access to Programs and Data Audit Work Program
The purpose of this work program—focused on access to programs and data—is to outline the IT general controls to be test...
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Audit Programs
System Backup Review Audit Work Program
The purpose of this audit program is to review an organization’s system backup procedures.
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Audit Programs
Sarbanes-Oxley Documentation Review Audit Work Program
The objective of this audit program is to ensure that Sarbanes-Oxley (SOX) Section 404 processes are documented to commu...
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Audit Programs
Insurance Claims Review (Healthcare) Audit Work Program
This healthcare audit program is intended to assist in determining whether internal controls in the health insurance cla...
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Audit Programs
Program Changes Audit Work Program
This audit program focuses on auditing program change controls.
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Process Flows
Sarbanes-Oxley Check Disbursement Process Flow
This sample process flow provides the tasks involved in the process of Sarbanes-Oxley (SOX) check disbursement, includin...
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