Recall the evidence qualities that make SOX workpapers review-ready.
Memory aid CLEAR What does CLEAR evidence remind you to check? Flip for the workpaper checklist. Compare Artifact versus evidence Every evidence file is an artifact, but not every artifact is evidence. Objection "The reviewer remembers checking the exceptions." The workpaper has no visible exception resolution. Your line That memory may explain what happened, but SOX evidence needs the resolution in the file so the conclusion can be reviewed later. Do not let oral memory substitute for retained evidence. It respects the reviewer while anchoring on independent readability, which is what makes SOX evidence reusable during testing. Audit documentation What…
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