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Are there any recommendations for updating SOX control numbers?

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4 comments

  • Donna White
    I have renamed some controls and added a comment to the control.  The system tracks changes. You could Decommission a control and cross-reference it to the new control. That way you would have both controls in the system and available for reporting.
     
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  • Emily Buck
    We don't typically change control numbers that are already established. If we add a new control we just use the next number available, even if controls have been deleted we always use the next number in the sequence. Our process owners like the reference numbers to stay the same year over year.
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  • Bruce Xu
    You can change the control numbers. That's fine. The testing will be shown as the new control numbers, even the previous tests you did. 
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  • Mike
    Great convo everybody!

    We generally recommend decommissioning the old control and creating a new control with a new number so that you always have a record of it. It can potentially be confusing for your users if you update control numbers and they are not aware of those updates. However, it's not incorrect to change control numbers. Just wanted to add that.

    Thanks and have a super Friday!
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