Driving Assurance Through SOX Control Testing
Once controls are designed, it’s critical to validate whether they are functioning as intended in real-world operations. SOX Control testing ensures that controls are not only well-documented but are also effectively mitigating risks through consistent execution and timely detection.
At JVB & Co. we perform structured testing of both design effectiveness (DE) and operational effectiveness (OE) for financial, operational, and IT controls. Our methodology includes scope setting, walkthroughs, sample testing, documentation review, and issue tracking—aligned with SOX ITGC, SOX 404, PCAOB, and COSO 2013 standards.
We focus on verifying control frequency, ownership, precision, and supporting evidence. Deficiencies are analysed, tracked, and re-tested post-remediation to maintain audit readiness. For clients with shared services or offshore compliance functions, we enable centralized testing coordination and real-time reporting to ensure year-round control assurance.