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Kit SOX- und ICFR-Programm

ICFR-Beurteilung durch das Management, Risiko-Kontroll-Matrix, Kontrolltest-Arbeitspapier, Mängelbewertung, Erklärung zu wesentlichen Kontrollen und Bericht an den Prüfungsausschuss.

Schritt 1

Planung

  1. ICFR Management Assessment Template (SOX 404(a), Item 308)

    Vollständig

    SOX 404(a) ICFR assessment: filer status, framework, materiality, scoping, entity-level controls, ITGC, SOC 1, testing plan, deficiencies, management report

    SOX 404(a); Reg S-K Item 308 / Form 20-F Item 15; Exchange Act Rule 13a-15; SEC Release 33-8810; GAO Green Book 2025
Schritt 2

Dokumentation erstellen

  1. Risk and Control Matrix Template (SOX ICFR, RCM)

    Vollständig

    ICFR risk and control matrix: process index, assertions, control attributes, matrix by process, IPE, SOC 1 CUECs, fraud flags, SoD conflicts, coverage checks

    SOX 404(a); Reg S-K Item 308 / Form 20-F Item 15; SEC Release 33-8810; GAO Green Book 2025

  2. Month-End Close Checklist Template (Quarter and Year-End)

    Vollständig

    Close calendar WD-3 to WD+10, RACI, cut-off, sub-ledger and GL close, reconciliations, consolidation, flux review, quarter and year-end tasks, sign-off, KPIs

    GAO Green Book 2025 (GAO-25-107721); SEC Release 33-8810

  3. Journal Entry Support Template (Manual JE, Approvals)

    Vollständig

    Manual JE type, business purpose, lines, calculation and evidence, accounting basis, segregation of duties, approval limits, post-entry review, reversal, JE risk factors

    GAO Green Book 2025 (GAO-25-107721); ISA 240 (Revised) and PCAOB AS 2401 by name
Schritt 3

Verifikation

  1. Control Testing Workpaper Template (SOX ICFR, Design and Operating)

    Vollständig

    Test one ICFR control: attributes, walkthrough, population, IPE, sample size, attributes, results, exceptions, root cause, conclusion, retest, sign-off

    SOX 404(a); Exchange Act Rule 13a-15(c); SEC Release 33-8810; GAO Green Book 2025
Schritt 4

Bewertungen

  1. Control Deficiency Evaluation Template (SEC Material Weakness)

    Vollständig

    ICFR deficiency severity: definitions, materiality, likelihood, magnitude, compensating controls, indicators, aggregation, reporting, remediation

    SEC Reg S-X Rule 1-02(a)(4); Release 33-8810; Reg S-K Item 308 / Form 20-F Item 15; GAO Green Book 2025
Schritt 5

Offenlegung und Advisories

  1. Material Controls Declaration Template (UK Code Provision 29)

    Vollständig

    UK Code Provision 29 working paper: material control criteria, inventory, assurance map, monitoring, year-end rating, ineffective controls, disclosure

    UK Corporate Governance Code 2024, Provision 29 (names only); GAO Green Book 2025

  2. Audit Committee Report Template (UK Code, Form 20-F Item 16)

    Vollständig

    Audit committee report and quarterly pack: members, judgements, auditor tenure, independence, fee cap, pre-approval, Art. 11 report, Form 20-F Item 16

    UK Code 2024; Form 20-F Items 16A-16D, 16G; Exchange Act Rule 10A-3; Reg S-X Rule 2-01(c)(7); Reg (EU) 537/2014 Art. 4-6, 11, 16-17; Directive 2006/43/EC Art. 39