SOX Testing, IT

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1. Hi! You can find SOX (Sarbanes-Oxley Act) testing controls related to Information Technology primarily from the following sources:

   1. Internal Controls Frameworks: Frameworks such as COSO (Committee of Sponsoring Organizations) provide guidance on internal controls which can be tailored for IT SOX compliance.

   2. SAS 70/SSAE 18 Reports: If you work with third-party service providers, they may have SAS 70 or SSAE 18 reports that outline the controls they have in place, which can be relevant for SOX compliance.

   3. Professional Organizations: Organizations like ISACA (Information Systems Audit and Control Association) and IIA (Institute of Internal Auditors) often publish resources and guidelines on SOX compliance for IT.

   4. CPA Firms: Many Accounting firms that specialize in SOX compliance provide detailed documentation and templates that can be useful for your testing.

   5. SOX Compliance Software: There are various compliance management tools available that offer built-in controls and testing procedures tailored for SOX requirements.

   6. Regulatory Bodies: The SEC (Securities and Exchange Commission) and PCAOB (Public Company Accounting Oversight Board) issue guidelines that may include IT-related controls relevant to SOX.

   Be sure to tailor any controls or templates you find to your specific organizational context, as compliance requirements can vary. Good luck!

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