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SOX Project Overview A. Document sub- processes B. Document Risks Controls C. Execute Controls D. Assess Controls E. Assess Risks F. Report sign-off G. Audit final sign-off H. Filing to SEC and archive Once the transaction flows are documented, the following can be identified: risks (what could go wrong) control activities (actions that can be taken to mitigate the risks from occurring) Example: Process: Purchasing - payment to supplier Risk: Payment is made for goods or services not received. Control activities: In processing invoice for payment, AP departmen