Sort Controls Into the COSO Components

Sort each SOX artifact into the COSO component it best supports. Control Environment Risk Assessment Control Activities Information and Communication Monitoring Activities Audit committee minutes showing ICFR oversight and challenge of open deficiencies Annual fraud and financial reporting risk assessment for significant accounts Monthly bank reconciliation prepared, reviewed, and signed before close Close calendar that communicates owners, due dates, and escalation paths Quarterly SOX issue aging report reviewed by controllership leadership Code of conduct certification for finance and accounting employees New revenue-product assessment identifying cutoff and accuracy risks System-enforced approval threshold for manual journal entries over $50,000 Policy update explaining…

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