This audit program can be used by organizations to evaluate the operating effectiveness of internal controls associated with the external financial reporting process.
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.
Risk & Control Matrices - RCMs
External Financial Information Key Performance Indicators (KPIs)
Sarbanes-Oxley CPE Courses