Step 1 of 7: Identity
Sarbanes-Oxley (SOX)
Certification: Sections 302, 404 & 906The "SOX Disclosure Controls and Procedures" workflow has 7 steps, in this order: Step 1 Identity, Step 2 Period, Step 3 Scope, Step 4 Escalation, Step 5 ICFR, Step 6 Findings, Step 7 Audit. Steps must be completed in order; each unlocks the next.
Sarbanes-Oxley Act Sections 302/404/906; PCAOB AS 2201; COSO 2013
7 steps, completed in order. Each step is validated against the schema before the next unlocks.
Step 1 of 7
ScreenSarbanes-Oxley (SOX)step 1
Complete the Identity fields. Each value is validated against the schema before the next step unlocks.
Domain entity ID (required)
entityIdThe organisation or system this record is about — lowercase with dashes, e.g. acme-corp-hq. Pick one you have used before, or type a new id to create it.
Step 2 of 7
ScreenSarbanes-Oxley (SOX)step 2
Complete the Period fields. Each value is validated against the schema before the next step unlocks.
Evaluation period (required)
evaluationPeriodAn annual DC&P conclusion is a deficiency in the process producing it.
Fiscal year (required)
fiscalYearEnter fiscal year.
Period end (required)
periodEndEnter period end.
Step 3 of 7
ScreenSarbanes-Oxley (SOX)step 3
Complete the Scope fields. Each value is validated against the schema before the next step unlocks.
Disclosure areas evaluated (required)
areasCoveredEnter disclosure areas evaluated.
Controls serving both DC&P and ICFR (required)
dualMappedControlIdsEnter controls serving both dc&p and icfr.
Controls serving DC&P only (required)
dcpOnlyControlIdsEnter controls serving dc&p only.
Step 4 of 7
ScreenSarbanes-Oxley (SOX)step 4
Complete the Escalation fields. Each value is validated against the schema before the next step unlocks.
Material information first known onoptional
informationKnownOnEnter material information first known on.
Reached the deciding officers onoptional
informationReachedOfficersOnThe heart of the DC&P definition. The gap between these two dates IS the control operating or failing.
How material information travels to the officersoptional
escalationPathDescriptionEnter how material information travels to the officers.
A regulatory clock runs on this informationoptional
hasRegulatoryClockEnter a regulatory clock runs on this information.
Regulatory deadlineoptional
regulatoryDeadlineOnItem 1.05's four business days being the sharpest. A late escalation is a DC&P finding whether or not the filing was ultimately timely.
The filing was ultimately timelyoptional
filingWasTimelyEnter the filing was ultimately timely.
Step 5 of 7
ScreenSarbanes-Oxley (SOX)step 5
Complete the ICFR fields. Each value is validated against the schema before the next step unlocks.
ICFR conclusion for the periodoptional
icfrConclusionAn INPUT where it is not-effective. Where it is effective it is not evidence of anything here.
Step 6 of 7
ScreenSarbanes-Oxley (SOX)step 6
Complete the Findings fields. Each value is validated against the schema before the next step unlocks.
DC&P deficiency raisedoptional
dcpDeficiencyIdEnters with its origin recorded. A DC&P deficiency is not automatically an ICFR deficiency.
Platform lifecycle evidenceoptional
platformEscalationEvidenceIdCase creation, materiality determination, approval timestamps and filing handoff already record the escalation path. That data evidences the control rather than being duplicated by a parallel questionnaire.
Step 7 of 7
ScreenSarbanes-Oxley (SOX)step 7
No manual input is captured here: this step is completed from the preceding sections or by the platform.
No manual inputs in this step.
Continue with the next guide in this framework's table of contents.
The "SOX 302 Certification" workflow has 6 steps, in this order: Step 1 Identity, Step 2 Certification, Step 3 Chain, Step 4 Changes, Step 5 Fraud, Step 6 Audit. Steps must be completed in order; each unlocks the next.
Read guide Certification: Sections 302, 404 & 906The "SOX 404(a) Management Assertion" workflow has 7 steps, in this order: Step 1 Identity, Step 2 Blockers, Step 3 Applicability, Step 4 Basis, Step 5 Disclosure, Step 6 Invalidation, Step 7 Audit. Steps must be completed in order; each unlocks the next.
Read guide Certification: Sections 302, 404 & 906The "SOX Section 906 Certification" workflow has 6 steps, in this order: Step 1 Identity, Step 2 Basis, Step 3 Gap, Step 4 Signature, Step 5 Invalidation, Step 6 Audit. Steps must be completed in order; each unlocks the next.
Read guide