SOX 404(a) Management Assertion

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)

  entityId

  The 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.

• Fiscal year (required)

  fiscalYear

  Enter fiscal year.

• Period end (required)

  periodEnd

  Enter period end.

• Framework assessed against (required)

  icfrFramework

  COSO 2013 in practice. Recorded explicitly, because the assertion states which framework was used.

ScreenSarbanes-Oxley (SOX)·step 2

Complete the Blockers fields. Each value is validated against the schema before the next step unlocks.

• Open blocking conditionsoptional

  openBlockers

  Each with a link to what must change. An assertion cannot be produced while any remains.

• What must changeoptional

  blockerReferences

  Enter what must change.

ScreenSarbanes-Oxley (SOX)·step 3

Complete the Applicability fields. Each value is validated against the schema before the next step unlocks.

• 404(b) auditor attestation appliesoptional

  section404bApplies

  Set at entity level, never derived from a threshold table — the thresholds are proposed and moving.

ScreenSarbanes-Oxley (SOX)·step 4

Complete the Basis fields. Each value is validated against the schema before the next step unlocks.

• Scope versionoptional

  scopeVersionId

  Enter scope version.

• Control inventory versionoptional

  controlInventoryVersionId

  Enter control inventory version.

• Test results snapshotoptional

  testResultsSnapshotId

  Enter test results snapshot.

• Deficiency register snapshotoptional

  deficiencyRegisterSnapshotId

  Enter deficiency register snapshot.

• Remediation status snapshotoptional

  remediationStatusSnapshotId

  Enter remediation status snapshot.

ScreenSarbanes-Oxley (SOX)·step 5

Complete the Disclosure fields. Each value is validated against the schema before the next step unlocks.

• Nature of the material weaknessoptional

  mwNature

  Enter nature of the material weakness.

• Control affectedoptional

  mwAffectedControlId

  Enter control affected.

• Potential misstatementoptional

  mwPotentialMisstatement

  Enter potential misstatement.

• Remediation statusoptional

  mwRemediationStatus

  Enter remediation status.

• Expected completionoptional

  mwExpectedCompletion

  Enter expected completion.

ScreenSarbanes-Oxley (SOX)·step 6

Complete the Invalidation fields. Each value is validated against the schema before the next step unlocks.

• Invalidation reasonoptional

  invalidationReason

  Where a restatement or late discovery means a signed assertion was wrong, that is RECORDED — the assertion is never edited.

• Invalidated onoptional

  invalidatedOn

  Enter invalidated on.

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.