EPE SOx 404 Self-Assessment
“Testing: doing it efficient”
An analysis of theory and practice of efficient SOx 404 testing
Appendices
Thesis by: Robert C. Winkel Student number 1179802
Faculty of Management and Organization University of Groningen (RuG)
EPE SOx 404 Self-Assessment
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Table of Contents
Appendix A: Royal Dutch/Shell Group Structure ……….…III Appendix B: Empty Guideline Control Register example ……….IV Appendix C: Generic Test Workbook script example ……….V Appendix D: Test Work Paper example ……….VI Appendix E: Deckers and Van Kollenburg (Table 7.2 p.105) ……….VII Appendix F: Combination of controls D1.11.a.1 example ……….VIII
Appendix A: Ro y al D u tc h/S h el l G ro u p S tru ct u re
Appendix B: Empty Guideline Control Register example
EPE SOx 404 Self-Assessment
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Appendix C: Generic Test Workbook script sample
EPE SOx 404 Self-Assessment
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Appendix D: Test Work Paper sample
EPE SOx 404 Self-Assessment
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Appendix E: Deckers and Van Kollenburg (Table 7.2 p.105)
Deckers & van Kollenburg tabel 7.2
Relationships of Risks to Evidence
Situation AAR Inherent risk ICR PDR Audit evidence
1 Low Low Low High Low
2 Extremely Low
Low Low Medium Medium
3 Extremely Low
High High Low High 4 Extra Low Medium Medium Medium Medium
5 Low Low Medium Medium Medium
