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workflow

SOX Key Control Operation (Close Cycle)

Runs against the existing Financial Close **Process** item (process_type: financial_reporting, monthly) — one workflow instance per close period that operates that period's SOX key controls and is archived when the control owner's sub-certification closes the period, as the period's durable, control-indexed evidence trail; it enriches the standing Process and Control records, never recreating them. Consumes upstream: the in-scope close-cycle key-control population from the risk & control matrix — **Control** items (key_control: true, framework includes sox + coso-ic, domains includes financial_reporting_controls) produced by the *Annual ICFR Scoping & Risk Assessment* workflow and linked to this Financial Close Process — plus the prior period's carry-forward **Issue** items (aged reconciling items, approved carryovers). In scope: the close-cycle key controls operating each period — account reconciliations, management review controls, and journal-entry approval — scoped against the period-end close boundary. Named deliverables: the period IPE log, the signed account reconciliations, the completed MRC checklists, the journal-entry approval register, the control-indexed period evidence package, and the control owner's signed sub-certification (supporting the officers' Section 302 certification). Downstream handoff: the archived evidence package and control execution log stand as the sampling population for the *SOX Key Control TOD/TOE Test*; escalated potential deficiencies continue in the *Year-End Deficiency Aggregation & Severity Evaluation* (deficiency-evaluation) track. Out of scope: deficiency severity evaluation and TOD/TOE testing themselves, both of which consume this cycle's archived evidence.

Record JSON · Open in map · Data retrieval guide

Catalog revision: f368a6cce277037e4b1e1ff46004e3acd295f96c9ac63a411a0e45775a7f468e. A connection does not establish full coverage.

Attributes

domain
sox
department
finance
lineOfDefense
operate

Details

teams
  • finance
domains
  • sox
standards
  • sox
  • coso-ic
sourceTemplateId
workflow-library:sox-key-control-operation
releaseId
sha256:0fc428c673306badf2b79e4a7d4e0133bd5b747f08db16ccba21465a80e8ef5b
canonicalUrl
https://assureswarm.com/workflows/all/?w=sox-key-control-operation
capabilities
    mappingStatus
    mapped
    lineOfDefense
    operate
    controls
    • UC-FIN-02
    • UC-FIN-03
    • UC-FIN-04
    • UC-AUDIT-25
    • UC-BCDR-14
    roleIntegrity
    activityCount
    0
    ermPhases
      lineRoles
        serviceModes
          warnings

            Source

            No record-specific source URL is provided.

            Download workflow template · Release: sha256:0fc428c673306badf2b79e4a7d4e0133bd5b747f08db16ccba21465a80e8ef5b

            Connections