1. - Back to the beginning - Simply put – SOX - accountability - internal framework - effectiveness of controls - attestation IT Control Objectives for SOX

2. COSO Defined - Control Environment - Risk Assessment - Control Activities - Information and Communication - Monitoring IT Control Objectives for SOX

6. Planning & Scoping IT Control Objectives for SOX

7. Planning & Scoping - IT controls unique Challenge - Participation in SOX Project Management Office - Pervasive nature of IT controls - Significant deficiency will lead to material weakness IT Control Objectives for SOX

8. Planning - Plan and Scope IT applications - Assign Accountability and Responsibility - Identify dependencies on outsourcing partners IT Control Objectives for SOX

9. IT Risk Assessment - Consider Inherent risk - Judgemental - Risk cannot be zero IT Control Objectives for SOX

10. Documentation - Identify IT Entity level Controls - Identify application controls - Identify IT general controls - IT based Anti-fraud controls - Narrative, Flow Charts and Risk and Control Matrix IT Control Objectives for SOX

11. Evaluate control design and effectiveness - Appropriateness of control - Look for SMART attributes IT Control Objectives for SOX

12. Evaluate IT Control Objectives for SOX

13. Evaluate Operating Effectiveness IT Control Objectives for SOX

14. Prioritize and Remediate deficiencies - Guidance from SEC and PCAOB - Assess IT deficiencies - Remediation – most time and money is spent - Sustainability - Rationalize IT Control Objectives for SOX

15. Automated Controls IT Control Objectives for SOX

16. Evaluate where your controls environment is ? Questions / Comments IT Control Objectives for SOX