Audit and Assurance

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Sarbanes-Oxley Application Control Testing

  • 1.  Sarbanes-Oxley Application Control Testing

    Posted 21 Jan, 2020 11:30
    ​​All-

    It has been a while since I conducted SOX testing on applications.  Does anyone have a list of how automated controls (i.e., system edits) are typically tested?  I believe that testing can occur in a lower environment if you can prove that the lower environment mirrors production.  But, looking for testing alternatives.

    Thank you,
    Linda Kostic​

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    Linda Kostic
    Risk and Audit Leader
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  • 2.  RE: Sarbanes-Oxley Application Control Testing

    Posted 22 Jan, 2020 00:18
    Hi Linda,

    Just wanted to contribute to your point. please do check if below link helps you. You can also download the document.

    https://www.isaca.org/Journal/archives/2010/Volume-5/Pages/An-Approach-Toward-Sarbanes-Oxley-ITGC-Risk-Assessment.aspx?utm_referrer=

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    D Anand
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  • 3.  RE: Sarbanes-Oxley Application Control Testing

    Posted 22 Jan, 2020 07:31
    Thank you for providing that link!  I also found this to be useful:  ​https://www.compact.nl/en/articles/benchmarking-it-application-controls/

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    Linda Kostic
    Risk and Audit Leader
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  • 4.  RE: Sarbanes-Oxley Application Control Testing

    Posted 22 Jan, 2020 11:34
    Great to know you got the required details.

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    D Anand
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