What it is
Management tests key controls through the year and rolls forward to year-end. This workbook tracks each key control through the interim test and the roll-forward, derives the final status and rolls it up by process so the CFO and the audit committee can see how complete testing is.
Exceptions flow to the remediation tracker. Controls tested at year-end only are handled by leaving the interim columns blank.
When to use it
- Throughout the ICFR testing season.
- For weekly status meetings with testers and control owners.
- For quarterly reporting to the audit committee.
What’s inside
- Process list for the drop-downs
- Controls tab for up to 80 key controls with interim and roll-forward results
- Calculated final status
- Dashboard by process with percent complete and checks
Standard cited
This template follows SOX 404 / ICFR. 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
What is a roll-forward?
Testing that covers the period from the interim test date to year-end, so that the control is supported for the full period. Whether you need one depends on the control, the risk and whether it changed after the interim test.
What happens to a control with an exception?
Its status shows Exception: evaluate and remediate. Evaluate the deficiency, remediate and retest, and track it in the remediation tracker.
Related templates
- Control Remediation Tracker
- SOX Control Test Workpaper (TOD / TOE)
- Significant Accounts and Locations Scoping Matrix
- SOX 404 Management Assessment Memo
Last updated 11/05/2026. All free templates.