IT SOX培训资料.ppt

PRESENTATION CONTENT SOX CALENDAR, REPORTING 3 CYCLE REVIEW SOX Locations Stratification SOX Calendar SOX Regular reporting (SOX Certificate Deficiency Report) 3 Cycle Review Review schedule Review focus Introduction of new review working paper Document of Review Analysis of typical review questions SOX PROCESS NARRATIVES PLANT CONTROL MATRIX Process Narrative Objective Process Narrative Contents Significant Process in Each Cycle Tools in Process Narrative (Plant Control Matrix) Internal External Audit Preparation Pre-audit phase Start of audit phase During audit pre-close review Audit closing phase Post audit phase Soft skills to auditors Lessons learned from previous audit Previous Internal Audit Findings (Round Table Discussion) 2006 1st Quarter SOX Open Issue Analysis (Round Table Discussion) Locations Stratifications SOX is applicable for ‘Consolidated Locations’ only. Locations Stratifications as follows : Tier 1 US$75 million in commercial Sales Tier 2 Specific functions e.g Corporate financial shared services, WARRIOR and Corporate Accounting..etc Tier 3 US$25 ~ US$75 million in commercial sales Tier 4 US$25 million in commercial sales Tier 5 Dormant Entities Before 3 Quarter 2005 – Only Tier 1 to 3 locations need to submit quarterly SOX Reporting With Effect From 3 Quarter 2005 – Tiers 4 locations are now included in the quarterly SOX reporting APO 2006 SOX LOCATIONS SOX CALENDAR SOX Calendar Reporting SOX CALENDAR SOX Regular Reporting Signed Certification - Plant level, Country Level (if applicable) Deficiencies Report Man-hour Report (Actual hours + FY forecast hours) Compensating Control Template Balance Sheet Review Schedule Schedule see Calendar Detail Schedule will be distributed by April October Conference Call Fortnightly Agenda will be distributed before each Conference Call Details of contact both in SOX calendar Agenda email Quarterly Attest New format QA Form New format Standard Representation