Control testing
Keep control tests, findings and follow-up connected to the close.
StatusScheduledInProgressnext 7 days
| Test Number | Control | Test Period Start | Test Period End | Tester | Status |
|---|---|---|---|---|---|
| ST-19885 | SXC-3128 | 26 Sep | 03 Oct | HU | Scheduled |
| ST-51352 | SXC-2257 | 11 Sep | 15 Sep | EP | InProgress |
| ST-43770 | SXC-6983 | 26 Sep | 02 Oct | AL | Scheduled |
| ST-91471 | SXC-8157 | 09 Sep | 13 Sep | DR | InProgress |
| ST-10315 | SXC-4243 | 24 Sep | 24 Sep | WJ | Scheduled |
| ST-27767 | SXC-1811 | 06 Sep | 14 Sep | UC | InProgress |
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.
StatusSubmittedReviewedYou
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. ReportedToAudit 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.
Statusnot Closed
| Deficiency Number | Control | Severity | Description | Owner |
|---|---|---|---|---|
| CD-20663 | SXC-3659 | DeficientWithCompensating | Open cd-633 | JS |
| CD-76218 | SXC-3306 | SignificantDeficiency | RemediationInProgress cd-147 | PL |
| CD-79536 | SXC-5795 | MaterialWeakness | RemediatedPendingRetest cd-730 | JP |
| CD-67062 | SXC-7856 | DeficientWithCompensating | Retested cd-331 | EF |
| CD-77294 | SXC-3045 | SignificantDeficiency | Open cd-140 | MM |
| CD-44408 | SXC-5964 | MaterialWeakness | RemediationInProgress cd-709 | MF |
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.
Modules
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Close planning
Give every close a clear calendar, scope and owner.
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Task management
Keep close work, evidence and handoffs in one place.
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Reconciliations
Connect every account balance to evidence and independent review.
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Journal and variance review
Review accounting entries and explain the movements that matter.
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Control testing
Keep control tests, findings and follow-up connected to the close.
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Sign-off and audit
Keep final decisions separate from confirmed ledger locks.
Reports
All reportsSOX Control Effectiveness
Compare the required test population with recorded conclusions and outstanding deficiency follow-up.
Roles and permissions
Own financial review and final sign-off within assigned entities. Controller and CFO capacities have separately assigned authenticated signers where both are required.
Coordinate the close, resolve assignments and monitor readiness before requesting financial sign-off.
Prepare assigned reconciliations and independently review other assignments. Review journal entries within the effective threshold policy.
Prepare assigned close tasks and account reconciliations with supporting evidence.
Maintain the company control catalog and coordinate testing, independent review and deficiency follow-up.
Read the retained evidence independently. Concurrence is an explicitly scoped attestation, not management approval.
Related processes
Launch and run the close
Turn the close calendar into assigned, independently reviewed work.
5 stages · 1 approval
Review journals and variance
Resolve entry reviews and explain required balance movements.
4 stages · 2 approvals
Test controls and resolve findings
Collect test evidence and document the actual disposition of findings.
4 stages · 2 approvals