Testing the operating effectiveness of controls is one of the most important criteria for Sarbanes Oxley compliance. Test plans need to be established by companies to test the operating effectiveness of internal control. However, test plans may need to be revised considering changes in controls over a period of time. A business change may lead to a change in processes and which in turn may lead to a change in internal controls. The head of the SOX Sarbanes Oxley group within an organization which normally is the SOX Sarbanes Oxley director is responsible for creating testing protocols to be followed.

Testing protocols establish the minimum standards required for creating and executing test plans. SOX Testing protocols in a way talk about the sustainability of the testing procedures. In many cases, even though the execution of testing is perfomed by outside consultants alongwith company SOX testers, in the long run, it is more beneficial and cost effective to train SOX department employees, or specialized individuals to perform the testing. Testing protocols thus lay the foundation and are an important part of the entire sustainable sarbanes oxley compliance.

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