The framework and its scope
The Sarbanes–Oxley Control Office coordinates financial-reporting controls, their owners and the evidence of review. Its Financial Evidence Register links each submission to the responsible owner, testing period and committee review date.
- 01Control owner
- 02Evidence
- 03Review
- 04Evidence of review
The Usual application
A control owner supplies a reconciliation and approval. The internal process additionally requests proof that the approver used the current approval instruction. The resulting package is returned because the instruction's footer refers to an earlier version of the instruction register.
Reference: SEC: Section 404 overview
