Is this an exception: 2140

  • Non-accelerated filer. Test script written and reviewed with process owner. During testing (by process owner) it was discovered that certain procedures weren’t happening as originally thought and needed to be developed further before testing could occur. Should incidents such as these be considered an exception? They will (probably) be remediated by Q4 so it shouldn’t be that big of a deal, but want to be certain I’ve documented everything accurately throughout the year.

  • …certain procedures weren’t happening as originally thought…
    It sounds to me like you have a control deficiency that needs to be remediated. I would be inclined to note it as such and move on with testing later in the year.

  • Sounds like an operating effectiveness deficiency. However, by ‘needed to be developed’ further do you mean the design was also deficient? In any case whether or not they would be remediated by Q4, they should be documented as a deficiency, issues and action plans raised and then issues closed when remediated. Q4 testing would then (hopefully) pass.

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