Test controls and resolve findings
Collect test evidence and document the actual disposition of findings.
4 stages · 2 approvals
Roles and responsibilities
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Step 1Schedule the required occurrence
Test NumberControlTest Period StartTest Period End
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Step 3Review the test conclusion
Test NumberControlTest Period EndTester
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Step 4Resolve the close impact
Deficiency NumberControlSeverityDescriptionSignificant Deficiency
Process steps
Follow the process from start to finish. Select a step to see who acts and what changes.
Schedule the required occurrence
SOX Lead confirms the approved test plan, scope, cadence and event triggers. Create one SOXControlTests occurrence with stable identity, retaining the control owner and plan revision. A repeated scheduler run must return the same occurrence. The company’s documented testing population determines what is required for this close, rather than a generic assumption about every control.
Execute and submit the test
The assigned tester performs the documented procedures and records ControlTestEvidence. Keep the sampled items, results and immutable supporting files together. The tester differs from the captured control owner. Submit the evidence and conclusion for independent review; a status update cannot substitute for the actual work or silently amend the submitted sample population.
Approval required
Review the test conclusion
The independently assigned SOX Lead reviewer evaluates the submitted evidence and conclusion. The configured three-person route keeps owner, tester and reviewer distinct. Record the authorized approval against that evidence revision. A deficient result creates a finding for follow-up; approval of the test record does not mean that the underlying control was effective.
Approval required
Resolve the close impact
Controller / CFO records the required disposition, compensating controls, unresolved risks and actual disclosure evidence. SOX Lead tracks remediation and retesting separately. An acknowledged finding is not automatically remediated, and mandatory blockers cannot be waived by a generic deferral. Close Manager sees the effect on period readiness with the retained basis for each permitted decision.
Approvals and controls
2 approvals required in this process
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Review the test conclusion
SOX Lead signs for the assigned decision · resolve the close impact waits
SOXControlTests, ControlDeficiencies -
Resolve the close impact
Controller / CFO signs for the assigned decision · closes the process
ControlDeficiencies, IssuesLog - Preserve the entityLedger-period key and exact evidence revision through every handoff. Reject stale or cross-scope requests at the action boundary, including direct API calls.
- A human decision belongs to the assigned authenticated person. An agent can prepare permitted work but cannot impersonate a signer or satisfy independent review through a role label.
- Retain rejected work, comments and earlier evidenceCorrections have their own revision and renewed decisions; they cannot erase the basis of an earlier approved close.
- Retry requestsStable identities and verify uncertain connector outcomes before continuing. The owning ledger confirms actual posting, reversal, lock and reopening results.
- Before releaseExercise the normal route, a returned submission, an unauthorized actor and a changed source revision. Reconcile the resulting evidence and confirm the unresolved item remains visible to the close manager.
Records and postings
| Stage | Records | Effect |
|---|---|---|
| 1 Schedule the required occurrence | SOXControlsSOXControlTests | Publish required testing work |
| 2 Execute and submit the test | SOXControlTestsControlTestEvidence | Submit the test evidence |
| 3 Review the test conclusion | SOXControlTestsControlDeficiencies | Record the independent conclusion |
| 4 Resolve the close impact | ControlDeficienciesIssuesLog | Retain the finding disposition |
Process reports
All reportsSOX Control Effectiveness
Compare the required test population with recorded conclusions and outstanding deficiency follow-up.
Open Issues by Severity
Find unresolved close issues by severity, source, owner and age, with their actual blocking impact.
Run by an agent
Agent support
An agent cannot impersonate a preparer or reviewer, invent evidence, give management representations, bypass segregation rules or declare a ledger locked from an unconfirmed request. Required human decisions remain with their assigned identities. Accounting and the actual connector response determine posting, reversal and period-state outcomes.
# Example after configuration
$ curl -fsSL https://www.erp.ai/skill.md | paste into your agent
› test controls and resolve findings · schedule the required occurrence on SOXControls, SOXControlTests
✓ SOX Lead confirms the approved test plan, scope, cadence and event triggers.
› test controls and resolve findings · execute and submit the test on SOXControlTests, ControlTestEvidence
✓ The assigned tester performs the documented procedures and records ControlTestEvidence.
› test controls and resolve findings · review the test conclusion on SOXControlTests, ControlDeficiencies
⏸ approval for the assigned decision · waiting for the sox lead
# 1 more stage after approval: resolve the close impact
Other processes
4 moreLaunch and run the close
Turn the close calendar into assigned, independently reviewed work.
5 stages · 1 approval
Prepare and certify reconciliations
Take a sourced balance comparison through independent certification.
4 stages · 2 approvals
Review journals and variance
Resolve entry reviews and explain required balance movements.
4 stages · 2 approvals
Sign off, lock and reopen
Approve a stable close basis and verify the ledger outcome.
6 stages · 3 approvals