What it is
One row per key control, linking it to the risk of misstatement it addresses and the assertion it supports.
A blank working form with [bracketed placeholders] for client, period and sign-off. Adapt it to your firm’s methodology; sample sizes and thresholds are your own decisions.
When to use it
- SOX 404 or ICFR engagements, internal audit and control reviews.
- Financial statement audits where you test or rely on controls.
What’s inside
- Process and sub-process
- Risk of misstatement and assertions
- Control description, type, nature and frequency
- Owner, key control flag, evidence and test reference
Standard cited
This template follows SOX 404 / COSO 2013. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
Is this template tied to a specific methodology?
No. It is a neutral working form. Replace the headings and columns with your firm’s methodology where they differ, and set sample sizes and thresholds under that methodology.
Related templates
- SOX Control Narrative (ICFR)
- SOX Control Test Workpaper (TOD / TOE)
- Audit Risk Assessment Worksheet (SAS 145)
Last updated 11/04/2026. All free templates.