The Sarbanes-Oxley Section 404 Implementation Toolkit
Chapter One
ADM-1
General Work Program
PURPOSE
This form has been designed to
Facilitate the organization of an efficient process for evaluating the effectiveness of the
company's internal control
Help ensure that the company's assessment of internal control effectiveness contains all
elements required by paragraph 40 of PCAOB Auditing Standard No. 2
Facilitate an external auditor's understanding and evaluation of the company management's
process for assessing the effectiveness of the company's internal control over financial
reporting
INSTRUCTIONS
Use this form to guide the design and performance of the company's project to assess
internal control effectiveness. As each step in the program is completed, the person responsible
for performing that step should put his or her initials and the date in the indicated column
on the worksheet. If the step is not applicable, indicate that by noting "N/A." Use the
"Notes" column to cross-refer ... read full excerpt from The Sarbanes-Oxley Section 404 Implementation Toolkit: Practice Aids for Managers and Auditors ebook
