Reference to the evidence ? Where is it described?. 230



  • Can someone please tell me how reference to the evidence has to be made (e.g. the underlying documents regarding internal control procedures, internal policies etc) according to the PCOAB and where I can find this rule in the ‘SOX law’?
    Somebody told me reference has to described in detail for example: Chapter 3, page 6, line 3.
    Where is this ‘rule’ described (please send mention the link.)
    Kind regares,
    Johan
    Internal Auditor in the Netherlands



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  • This post is deleted!


  • No rule but suggestions from PCAOB on documentation standards … your results or ‘activity answer’ should be in a format of who, what, when where, why and how in a testable state… certain amount of detail will come of that…
    If you send me your email I can send you a guideline paper from IT Governance
    send your request to plaire1_at_hotmail.com


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