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

6.7. Appendix 6B SURVEY TOOLS

This appendix contains several tools that will help you in conducting employee surveys related to the operating effectiveness of entity-wide controls. Included are:

• Example Letter to Employees in Advance of Employee Survey

• Example Employee Survey of Corporate Culture and Personnel Policies

• Evaluation of Employee Survey Results

6.7.1. Example Letter to Employees in Advance of Employee Survey

Dear___:

We are required by law to annually review and report on the policies and procedures we use to manage and control our company. The scope of this review is quite broad and includes evaluating not just individual tasks you perform in your daily work assignments but also the environment in which you perform those assignments.

To help us perform our review, we are conducting a survey of all employees to obtain their observations about the way in which our company is managed.

You will be receiving this survey within the next two weeks. We have tried hard to balance our need for comprehensive feedback with everyone's desire to keep the survey as short as possible. We believe we have reached a suitable compromise.

I urge you to complete this survey and return it as soon as possible to ___. Your prompt attention to this matter is important, not only because it will allow us to comply with certain legal requirements, but also because it will help us to continually improve our management practices. All individual responses to the questionnaire will be kept strictly ...