IPO-READINESS5 MIN READ
Run a top-down SOX scope
Apply a top-down risk-based sequence to scope IPO control readiness work.
The control swamp The team has hundreds of controls but no risk-based scope. IPO readiness fails when volume substitutes for precision. Top-down scoping Financial statements -> significant accounts -> assertions -> controls Start where misstatement would matter, then select controls that address the risk. Bottom-up Test every checklist control Effort moves to controls that matter. Risk determines scope; scope determines evidence. 01 Account 02 Assertion 03 Control 04 Fresh case
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