7. Testing and Evaluating Activity-Level Controls

  1. Lynford Graham

Published Online: 20 DEC 2011

DOI: 10.1002/9781118269084.ch7

Complying with Sarbanes-Oxley Section 404: A Guide for Small Publicly Held Companies

Complying with Sarbanes-Oxley Section 404: A Guide for Small Publicly Held Companies

How to Cite

Graham, L. (2010) Testing and Evaluating Activity-Level Controls, in Complying with Sarbanes-Oxley Section 404: A Guide for Small Publicly Held Companies, John Wiley & Sons, Inc., Hoboken, NJ, USA. doi: 10.1002/9781118269084.ch7

Publication History

  1. Published Online: 20 DEC 2011
  2. Published Print: 22 MAR 2010

ISBN Information

Print ISBN: 9780470572559

Online ISBN: 9781118269084

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Keywords:

  • activity-level controls;
  • business processes;
  • control deficiency;
  • expense reimbursements;
  • control procedure

Summary

This chapter contains sections titled:

  • Chapter Summary

  • Introduction

  • Confirm Your Understanding of the Design of Controls First

  • Assessing the Effectiveness of Design

  • Assessing Operating Effectiveness

  • Evaluating Test Results

  • Documentation of Test Procedures and Results

  • Interactions with the Independent Auditors

  • Appendix 7A: Sample Size Tutorial

  • Appendix 7B: Example Inquiries