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Looking to improve SOX narrative formats - anyone want to share or have good source for templates?

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We just finished our first year SOX program as a company (and with Workiva SOX). We, and our auditors were not happy with the layout and detail in our SOX narratives. We basically ended up relying on the RACM and flows. Anyone have a good source for a "Best Practices" template that would work well with WDesk?
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Komentarze: 3

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  • May Hng
    I have not seen a good source for a 'best practice" template at this time. We are currently using flow charts to document our processes and narratives to describe the key controls. Seems to work well for us. We tried all narratives at one time and got too wordy.
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  • JAMES RODDA
    So you have a "Narrative" for each control? We went to a "Control Description" and added a "Detailed Control Description" column in our RACM. It does seem that the auditors are more relying on the flows to give the process overview that used to come from the narratives.
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  • Barbara Spradling
    We recently were acquired by another company who uses narratives.  We use flowcharts.  We are in the process of converting the narratives to flowcharts.  They are easier to see the to/from handoffs between other transactions/departments.  We are able to link the Control Activity verbiage, as well.  
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