workflow
SOX Scoping Decision
Runs on the existing Process item for the one business process under decision — it enriches that Process item and the Control and Risk items in its RCM, never creating a duplicate. Determine whether the process is SOX-relevant and, if so, scope its key controls — otherwise document the exclusion. Consumes the Annual ICFR Scoping & Risk Assessment handoff package (accepted materiality set, scoping thresholds, aggregation floor). Named deliverables: the assessment worksheet, the SOX-relevance determination memo, the resulting Risk & Control Matrix (RCM) scope (Control and Risk items with live links), and the exclusion memo — compiled into a signed scoping decision package. Hands that signed package off to the downstream SOX Process Walkthrough for the in-scope slice, or routes a full exclusion into the annual monitoring/refresh cycle. Out of scope: entity-level materiality, significant accounts, and fraud-risk assessment, which are owned by the upstream Annual ICFR Scoping & Risk Assessment, and process understanding and control verification, which are owned by the downstream SOX Process Walkthrough.
In catalog since 2026-09-17T22:28:00Z · Last changed 2026-10-04T21:48:26Z (791ff2dd3a45)
Record JSON · Open in map · Data retrieval guide
Catalog revision: 791ff2dd3a45707290badee660f185e514d15f1cf518908628f425c2f2c56ee4. A connection does not establish full coverage.
Attributes
- domain
- sox
- department
- finance
- lineOfDefense
- monitor
Details
- teams
- finance
- domains
- sox
- standards
- sox
- coso-ic
- sourceTemplateId
- workflow-library:sox-scoping-decision
- releaseId
- sha256:9d9b88db2ca95fac6c066ee464f1fa51658b443eed3db9b6174d670016908440
- canonicalUrl
- https://evidenceflows.com/workflows/all/?w=sox-scoping-decision
- capabilities
- mappingStatus
- mapped
- lineOfDefense
- monitor
- controls
- UC-RISK-08
- UC-RISK-11
- roleIntegrity
- activityCount
- 0
- ermPhases
- lineRoles
- serviceModes
- warnings
Source
No record-specific source URL is provided.
Download workflow template · Release: sha256:9d9b88db2ca95fac6c066ee464f1fa51658b443eed3db9b6174d670016908440