IT SOX训资料.pptVIP

SOX Training SOX Monitoring planLear Chang’An , ChongqingMay 24 25, 2006;PRESENTATION CONTENT;SOX CALENDAR, REPORTING 3 CYCLE REVIEW;Locations Stratifications;APO 2006 SOX LOCATIONS;SOX CALENDAR;SOX Calendar Reporting;SOX CALENDAR - SCD;SOX CALENDAR - SCD;SOX Calendar Reporting;SOX Three Cycle Review;SOX Three Cycle Review;SOX Three Cycle Review;SOX Three Cycle Review;SOX Three Cycle Review;Typical Questions in SOX Three Cycle Review Question on Cycle Control Question Type：“policy or procedure in regard to …… are in accordance with LEAP Manual” or ”Procedure or process are in place to ……” Solution: a) Get and copy related company policy procedure，review the policy to ensure it is in compliance with LEAP Manual b) Review current operating internal control in place，make sure it is in line with company policy. Question on Assets Safeguarding Question Type：“Adequate security measures are in place to ……” Solution： a) Get and copy company’s policy in terms of safeguarding，e.g., Guard Patrol Regulation，Log book for safe guarder and so on b) Physical observation or inquiry to relating staff，ensure assets safeguarding controls are really in place, record your review process and result on your cycle review working paper, including date of observation /inquiry, staff name to inquire. ;Typical Questions in SOX Three Cycle Review Question on Reasonableness Test and Edit Checks Question Type：“Application edit checks exist to ensure that ……” or ” XXX application has an appropriate level of application controls including edit checks, range tests and reasonableness checks ” Solution: a) Confirm if specific modules are utilized in place to control some specific business