SOX Testing Quality Review Checklist by 97D3mP6B

VIEWS: 241 PAGES: 1

									                                                                                         Company ABC
                                                                               SOX Testing Quality Review Checklist

        Process:
        Control Number:
        Tester:

                                                                                                    Review Comments   Tester Response
Test Plan
  1     Create a Test Plan
  2     Create a Test Results Worksheet
  3     Update Test Plan and Test Results Worksheet in the SOX system
  4     Determine if the Test Plan adequately tests controls
  5     A correct population and sample size is used
        Ensure that the Test Plan and Test Results Worksheets are uploaded in the SOX
  6
        System
Testing Execution
   7    Perform all steps as outlined in the test plan
   8    Document results in the Test Results Worksheets
   9    Confirm exceptions with Project Management
  10    Discuss all exceptions with the Process Owner
  11    Document management's response
  12    Ensure all failures/exceptions are referenced to supporting documentation
  13    Evaluate control as either "effective" or "ineffective"
  14    Document reasons for "ineffective" in the "comments" field (if applicable)
  15    Document improvement opportunities in the "comments" field (if applicable)
  16    Update Control Gap & Deficiency Tracker with "ineffective" controls
  17    Ensure no outstanding questions exist in completed Test Results Worksheet
Preference Documentation

  18    Review all spelling, grammar, and formatting errors in completed documents
  19    Ensure all supporting documentation is referenced
  20    Reference numbers on work papers follow documentation standards guidance
  21    Population document is included in the work papers (if applicable)
  22    Include the Statistics Sheet in the work papers (if applicable)
  23    The Sample Sheet is included in the work papers (if applicable)
  24    The Attributes Sheet is included in the work papers (if applicable)
  25    Give testing documentation to Project Management for review
Wrap-up (Test Results Review)
  26    Clear all review questions/comments
  27    Update all documentation
  28    Re-submit to Project Management for final approval (if applicable)
  29    Communicate Test Results to Process Owner(s)

Additional Notes
 Ref.                                                                                     Comments




        Reviewer:
        Completed:




Source: www.knowledgeleader.com                                                                                                         Page 1 of 1

								
To top