Test of Design- 3179

  • Please advice in SOX compliance when there is no change in control designs , the controls remain same, do we still have to do test of design?
    If yes then please refer the procedure to be followed.
    As in our organisation the controls have not changed since last 2 years and process owners have given confirmation that there has been no change in the process maps and controls , do test of design is still required?
    We do undertake Test of Effectiveness of control every year.
    Will appreciate help from learned members…

  • I think that you are doing an assessment of design when you inquire each year as to whether processes or related controls have changed. No change in either would indicate that the design still should be effective.

  • Thanks for your input, so I can say that if there is no change in process maps and controls have not changed , we don’t have to do test of design ,as there is no change in controls.
    But we do undertake the test of effectiveness for all controls.

Log in to reply