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SOX 및 ICFR 프로그램 키트

ICFR 경영진 평가, 위험통제 매트릭스, 통제 테스트 조서, 미비점 평가, 중요 통제 선언, 감사위원회 보고서.

1단계

계획

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

    전체

    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
2단계

문서화

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

    전체

    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)

    전체

    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)

    전체

    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
3단계

검증

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

    전체

    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
4단계

평가

  1. Control Deficiency Evaluation Template (SEC Material Weakness)

    전체

    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
5단계

공개와 보안 권고

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

    전체

    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)

    전체

    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