I have written extensively about what control environment is and how a strong control environment can be important for overall controls compliance. As with any other control, the management should be able to prove the effectiveness of design and operation of the control environment. One simple wayof doing this is to document the control environment. Documentation can be done using procedural manuals or through flowcharts.

I normally recommend clients to use flowcharts instead of procedure documents. Procedures tend to be lengthy and contain unneccesary detail. Flowcharts on the other hand can help in putting the same information in a concise format. Also, in case of a change in the control environment, it is difficult to change the procedure. On the other hand, flowcharts can be modified easily wihout any hassle. Flowcharts can provide the auditor with a detailed understanding of the operation of the control. In the long run, documentation of the control environment can help in identifying gaps which may go unnoticed. The process owners are in my opinion the right people to document the contol environment. You can also check more on the role of business process owners in SOX compliance here.

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