SOX Control Testing demo
Key controls tested sample by sample, every cell cited and re-performed blind. 1:32
What the demo shows
Tests SOX key controls against evidence and drafts cited workpapers for SOX teams
Each control under test is one grid: test attributes across the top, sampled items down the side, each cell a pass or an exception with its evidence snippet pinned to it, and the drafted workpaper conclusion beneath. A sampling agent ties the population to the ledger and draws by the written methodology with a recorded seed; a testing agent checks every attribute; a reviewer agent re-performs exceptions and a random subset blind, and disagrees out loud. When a sample fails, a deficiency agent sweeps the whole population for the same break, traces the root cause to the change that caused it and drafts the deficiency. The tester signs as preparer, the program manager as reviewer; people decide every classification.
Transcript
- SOX Control Testing tests key controls against evidence and drafts cited workpapers for SOX teams.
- SOX programs average $2.3 million a year and costs keep rising.
- The sampling agent ties invoices to the ledger and draws 25.
- The testing agent checks five attributes each, evidence pinned to every cell.
- Sample 17 fails. The approver's limit was $25,000.
- A reviewer agent reperforms samples blind and disagrees on sample 21.
- Lena requests the right purchase order.
- Both agents recheck and it passes.
- The deficiency agent then sweeps every invoice for broke the same rule.
- It drafts the deficiency Lena and her manager decide and sign.
- Every cell cited, every decision signed, and logged for the external auditor.
- Whole populations checked when a sample fails.
- A control tested in hours, not days.
- Build on Botminds.
- Agents, data, screens, and governance on one platform.
Transcribed from the film’s narration. Captions are on the player.