Application Control Testing 520



  • Good day to all of you SOXers.
    I’m a consultant working on a 404, with a current focus on App Controls/Segregation of Duties.
    I’ve been asked to review Narratives and Application Controls, with a focus on CAVAR: Completeness, Accuracy, Validity, Authorization and Reliance.
    I don’t have SOX/Audit definitions for this acronym and my in-house Big 4 contacts have recommended I use this medium to request definitions.
    Any assistance you could provide in this matter, please, would be most appreciated. Thank you in advance.



  • CAVR is discussed on this forum in a thread entitled ‘PwC’s assertions’ in the General Discussions section.



  • Thank you MikeE and have a great weekend.


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