check evidence SOX compliant 1687
Giorgio last edited by
I am new in SOX. I need some help.
I have tested a report used for the control by the Risk Owner and on this report, as check evidence, there where 3 signature.
I could not understand, in this way, who did what ( who has done the specific control, who the on going monitoring and who prepared the report ). The three person must be different for the segregation of duties described in the procedure. Is it possible use a stamp with indicated ?
Prepared by : … Signature and date
Controlled by : … Signature and date
Monitored by : … Signature and date
Sarbanes Oxley, as check evidence, admit the use of stamps signature ?
thanks a Lot
Giorgio MILANO ( ITALY )
IrquiM last edited by
Stamp combined with a signature is a normal thing to do to make it easier to identify the signatures