Blog / Testing
Testing
How to plan, sample and perform SOX control tests that hold up when a reviewer or an external auditor re-performs them.
The guides here go one level deeper than the basics. They cover how many samples to pull for annual, quarterly, monthly, weekly and daily controls, how to split the year into an interim round and a roll forward without a year-end crunch, and how to test a common procure-to-pay control attribute by attribute, with the documents to request for each sample and the exceptions that turn up most often.
Sample sizes and cutoffs in these guides are illustrative starting points, not a standard: the minimums your program follows come from your own methodology and your external auditor. Start with SOX sample sizes by control frequency, then read interim vs roll-forward testing and how to test the three-way match control. To see these steps in SOXLayer, visit AI for SOX control testing.
The three-way match control: how to test it well
Seven attributes to test, five documents to request per sample, and the four exceptions a three-way match test turns up most often.
Interim vs roll-forward testing: how to plan the SOX year
How to set an interim cutoff, size roll forward samples proportionally, and plan a SOX year that avoids a year end crunch.
How many samples? A practical guide to SOX sample sizes by control frequency
A practical breakdown of SOX sample sizes by control frequency, with illustrative ranges, rounding rules and common testing mistakes.
No posts match your search.