Evaluate whether a management review control is precise enough for SOX reliance.
The move: make the review testable. Management review controls often fail because the evidence proves a meeting happened, not that a risk was addressed. For SOX, the reviewer's judgment needs structure. The file should show the expectation, the threshold, the information reviewed, the exceptions investigated, and the conclusion. Broad oversight versus precise review A quarterly business review can support tone and monitoring, but it may be too high-level to catch a material error in deferred revenue. A precise review focuses on the account and assertion. It asks whether the numbers make sense against a defined expectation and follows up when…
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