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- Financial Close Management
- Features
- Control testing
Control testing
Control testing supports the company’s financial-reporting control program with scheduled work, retained test evidence and tracked deficiencies. SOX controls describe the activity, risk, owner and approved test plan. SOX control tests record each required occurrence and its conclusion. Finance can inspect the evidence supporting the period’s control attestation while keeping legal applicability and independent audit judgments with the people responsible for them.
OverviewControl Tests Due×
Financial Close Management · Control testing
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Control Tests Due
SOX control tests
| Test number | Control | Test period start | Test period end | Tester | Status | |
|---|---|---|---|---|---|---|
| ST-19885 | Access change review | 01 Nov | 08 Nov | Hana Mori | Scheduled | |
| ST-51352 | Revenue cutoff review | 17 Oct | 21 Oct | Hana Mori | In progress | |
| ST-43770 | Revenue cutoff review | 01 Nov | 07 Nov | Jonah Kim | Scheduled | |
| ST-91471 | Intercompany balance confirmation | 15 Oct | 19 Oct | Leila Rahman | In progress | |
| ST-10315 | Intercompany balance confirmation | 30 Oct | 30 Oct | Elena Varga | Scheduled |
6 of 6 records
Access change reviewSOX control tests · ST-19885
ScheduledTest period start01 Nov
Test period end08 Nov
TesterHana Mori
What you can do
Plan the required testing population
Control Tests Due shows scheduled and in-progress work with its test window and assigned tester. The approved plan defines the occurrence, scope, cadence and any event-driven trigger. Do not assume that the word key requires an identical monthly test for every control. A stable occurrence key prevents a repeated scheduler run from creating another test for the same obligation. Retain the plan and control-owner identity used for that occurrence.
Review the evidence independently
The assigned tester follows the documented procedures, records the sampled items and submits the evidence revision. Control Tests Awaiting Review gives the independent reviewer the control, tester and reported result. Tester, captured control owner and assigned reviewer must satisfy the configured separation rules. Supporting files retain their versions and hashes. The SOX Lead’s approval records the conclusion of this work; it is not a system-generated assertion of regulatory compliance.
Track findings through their actual disposition
Open Deficiencies keeps significant findings, ownership and remediation dates visible. Acknowledgment by Controller / CFO is separate from remediation, retesting or closure. Record compensating controls and any permitted disposition under the company’s policy. Reported to audit needs actual disclosure evidence; assigning a severity must not automatically claim that an auditor was informed. Mandatory unresolved blockers continue to prevent close even when someone has acknowledged their existence.
What your team sees
- Control Tests Due. Plan the required testing population.
- Control Tests Awaiting Review. Review the evidence independently.
- Open Deficiencies. Track findings through their actual disposition.
Rollout checks
Pilot a scheduled test, an event-triggered occurrence and a duplicate scheduler request. Attempt to assign the same person as tester and control owner, then as tester and reviewer. Record a finding with a remediation plan and verify that acknowledgment alone does not close it. Test a required blocker, an authorized policy disposition and an auditor disclosure whose actual delivery evidence is retained.
Before rollout, agree the entity and period population, source-system ownership and the people assigned to each decision. Preserve existing accounting identifiers during migration and reconcile imported totals to the owning system. A preview on this website does not provision a live connector or grant a user financial authority. In Proto, configure the corresponding records and actions, test permitted and rejected operations through the API as well as the interface, and retain the implementation evidence before releasing the application.
Record the accepted pilot evidence with the exact configuration revision so subsequent changes can be compared to the behavior Finance reviewed.
What it keeps track of
Data model- SOX controls
- Control catalog. Each control is a documented activity that mitigates a specific financial-reporting risk in the company-defined control program. Owned by SOX Lead; this catalog does not certify regulatory compliance.
- SOX control tests
- Periodic test record. One per SOX control per period (per the control’s Frequency). Captures Tester, test date, Sample size, and Result; ineffective results raise a control deficiencies row.
- Control test evidence
- Sampled-item evidence — the population sample used for the test, with each item’s pass/fail. The substance of audit defensibility.
- Control deficiencies
- Flagged deficiency log. Created automatically when a SOX control tests row closes with Result IN (deficient with compensating, significant deficiency, material weakness). Tracked through Remediation.
- Issues log
- Open close-related issues — the catch-all log for anomalies that did not yet become a formal Deficiency or rejected recon but need visibility. The Close Manager works this list daily.
- Signoffs
- Per-role per-Period sign-off ceremony. One row per required role (Reviewer = Senior Accountant cohort, Approver = Controller, Auditor = Internal Auditor concurrence). The signoff-routing-and-completion- gate workflow checks that all required Signoffs are Approved before allowing close period status: Reviewed → lock pending. Only ledger confirmation permits Locked.
Who uses it
Permissions- SOX Lead
- Maintains the catalog and coordinates assigned testing and independent review.
- Controller / CFO
- Records required deficiency dispositions.
- Close Manager
- Sees readiness impacts.
- Internal Auditor
- Inspects the evidence and records independent concurrence where explicitly assigned.
Set up Financial Close Management your way.
Start free, then use Proto to change fields, steps and approvals before your team goes live.