Public company controls
SOX, SEC disclosure
- What the reviewer asks for
- An agent action that touches a control the auditor already tests.
- What ICA hands them
- Re-performable evidence for one SOX control the agent touches.
- Where to start
- One SOX control.Internal audit accepts the evidence package: yes or no.
- Beside what you run
- ERP and GRC record the control's design. ICA proves the control operated on the agent's action, re-performably.