Jargon buster help please - 'DE phase to OE phase' 2704

  • Hi, came accross the term ‘from DE phase to OE phase’ relating to SOX, seems to mean moving from Documenting the process to establishing testing and compliance, but has anyone come across the term ‘DE OE’ before? Thanks.

  • Hi and welcome to the forums 🙂 … While I haven’t used these specific acryonmns in the past, I’ll take a guess based on some searches via Google (i.e., I may have found OE):
    DE phase = Design Effectiveness
    OE phase = Operational Effectiveness
    White Papers Operational Effectiveness (OE) refers to any number of practices that … White Papers Section 404 of the Sarbanes-Oxley Act (‘Section 404’) … Group for making sound decisions in the planning phase, implementing controls, …

  • Appreciate your help Harry, makes a lot more sense now.

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