Controls testing is key to SOX 404 compliance. Every year, the financial auditor is faced with a question "Which Controls should be tested for SOX Compliance?". Controls testing should be performed to ensure the auditor's conclusion whether controls addr… more »

Over the last few months, I have written about materiality and how it is important from a SOX perpective. Since the inception of AS5, materiality questions become all the more important. Organisations which have multiple locations, subsidaries may find i… more »