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Bộ mẫu chương trình SOX và ICFR

Đánh giá ICFR của ban điều hành, ma trận rủi ro và kiểm soát, giấy tờ làm việc kiểm thử kiểm soát, đánh giá khiếm khuyết, tuyên bố kiểm soát trọng yếu và báo cáo ủy ban kiểm toán.

Bước 1

Lập kế hoạch

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

    Đầy đủ

    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
Bước 2

Tài liệu

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

    Đầy đủ

    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)

    Đầy đủ

    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)

    Đầy đủ

    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
Bước 3

Kiểm chứng

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

    Đầy đủ

    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
Bước 4

Đánh giá tác động

  1. Control Deficiency Evaluation Template (SEC Material Weakness)

    Đầy đủ

    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
Bước 5

Công bố và thông báo bảo mật

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

    Đầy đủ

    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)

    Đầy đủ

    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