What it is
Tests that a periodic user access review was done by the right person on complete data and that exceptions were fixed.
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
- Review details and user list source
- Test steps with evidence references
- Conclusion and exceptions
Standard cited
This template follows SOX 404 / ITGC. 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 ITGC Test Plan
- Segregation of Duties Conflict Matrix
- IPE Testing Worksheet (Information Produced by the Entity)
Last updated 11/04/2026. All free templates.