Finance Controls Audit

Purpose

Test a SOX 404 control over financial reporting (ICFR) or design a controls walkthrough. The deliverable is a workpaper that documents control description, design effectiveness, operating effectiveness sample testing, exception evaluation, deficiency classification, and remediation plan — to PCAOB AS 2201 standards.

Scope Constraints

• Produces the control test workpaper and remediation plan; does not assemble the broader evidence package (handoff to future finance-evidence-package).
• Covers ICFR and ITGC controls (PCAOB AS 2201, COSO 2013); does not cover SOC 1 / SOC 2 service-organization audits as primary scope, though SOC reports may be used as evidence under AU-C 402 / AS 2601.
• Does not opine on the underlying account balance — that is the domain of substantive testing or finance-reconciliation.

Inputs