What Sarbanes work can the Backoffice engagement team perform?
The testing of controls identified for Sarbanes Oxley can be completed by the Backoffice engagement team for both IT and business processes. However, certain types of controls are best leveraged: 1. General Computer Controls 2. Segregation of Duty Controls 3. Business process controls requiring little “judgment” to draw a conclusion, i.e., signatory evidence, matching invoices to goods receipts, etc.
