How to Comply With Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control

5.8. Appendix 5B Linkage of Significant Control Objectives to Example Control Policies and Procedures

Exhibit 5B.1 summarizes the significant control objectives described in Appendix 4B and links these objectives to example control activities. Note that Appendix 6D provides example control activities related to significant general computer control objectives.

Figure 5B.1. Linkage of Significant Control Objectives to Example Control

5.8.1. Note

These example control objectives and policies are generic and are intended only to illustrate the link between objectives and control procedures. Generic examples may give you a starting point for documenting the controls at your company or client, but ultimately these examples should be modified to fit the unique facts and circumstances of the company.