{"description":"Runs on the existing process item. Perform a SOX process walkthrough, update the ICFR narrative and control mapping, and document design observations for management follow-up. Deliver the reviewed result and open actions to the responsible register owner and the named companion procedure.","edges":[{"id":"e-sox-transaction-trace-sox-walkthrough-closure","source":"sox-transaction-trace","target":"sox-walkthrough-closure"}],"isPublic":true,"itemTypeSlug":"process","metadata":{"capabilities":["sox-walkthrough"],"controlVerbs":{"UC-AUDIT-21":"tests"},"controls":["UC-AUDIT-21"],"department":"internal-audit","domains":["sox"],"framework":"sox","kind":"sox-walkthrough","library":{"aliases":[{"source":"studio-seed","sourceTemplateId":"coworkcanvas:template:sox-walkthrough"}],"canonicalUrl":"https://workflow-library.com/all/?w=sox-process-walkthrough-record","contentDigest":"sha256:621ef23bd7c6a261cfd5298e9c12006351f094d749127f381b1dffd5e363d644","prerequisites":{"anchorItemType":{"slug":"process"},"evidenceDestinations":[{"description":"Restricted native step results, attached documents, durable item fields and native approvals.","id":"review-evidence"}],"handoffs":[{"direction":"output","name":"Reviewed register result and open actions","sourceTemplateId":"workflow-library:sox-walkthrough"}],"roles":[{"contribution":"expertise","description":"Process owner and walkthrough specialist. Trace transactions and close activities.","id":"reviewer-1","nodeIds":["sox-transaction-trace"]},{"contribution":"approval","description":"Independent design reviewer. Approve SOX walkthrough record.","id":"reviewer-2","nodeIds":["sox-walkthrough-closure"]}],"status":"declared"},"provenance":[{"source":"brain/scripts/studio-seed","sourceTemplateId":"coworkcanvas:template:sox-walkthrough"}],"releaseId":"sha256:621ef23bd7c6a261cfd5298e9c12006351f094d749127f381b1dffd5e363d644","schemaVersion":1,"sourceTemplateId":"workflow-library:sox-process-walkthrough-record"},"lineOfDefense":"assure","mappingStatus":"mapped","risks":[],"slug":"sox-process-walkthrough-record","source":"coworkcanvas-gallery","standards":[],"teams":["internal-audit"]},"name":"Process Walkthrough & Design Assessment","nodes":[{"data":{"instructions":"**Objective**\nTrace transactions and close activities. The reviewer decides from the complete package described below.\n\n**Inputs**\n1. Review SOX scoping, significant accounts and disclosures, relevant assertions, prior narratives, risk-control matrix, entity and IT dependencies, deficiencies, changes, and auditor requests.\n2. Use selected source documents, system records, journal entries, reconciliations, reports, approvals, interfaces, spreadsheets, narrative, flowchart, and knowledgeable personnel.\n\n**Procedure**\n1. Reconcile the Process item to current SOX scope, identify material transaction streams and close activities, select representative transactions, confirm process and control owners, and surface changes since prior testing.\n2. Follow identifiers and amounts across each handoff, inspect evidence of approvals and review, observe information-produced-by-entity dependencies, inquire about exceptions and overrides, and compare practice to documentation.\n\n**Record in AssureSwarm**\n1. Capture fiscal period, cycles, assertions, locations, applications, key reports, service organizations, selected transactions, stakeholders, changes, exclusions, and known limitations. Also record in-scope cycles and locations.\n2. Link the transaction trails and evidence, identify performers and reviewers, record system and manual steps, report logic, deviations, changes, missing evidence, and follow-up by assertion. Also record transaction trace reference.\n\n**Exit criteria**\nProcess owner and walkthrough specialist provides expertise: The walkthrough boundary aligns to approved ICFR scope, selected transactions cover material paths, and dependencies or exclusions requiring governance attention are assigned. Each selected item is traceable to the financial records, observed practice is reconciled to the narrative, and unexplained deviations or missing support have owners and due dates.","kind":"task","label":"Trace transactions and close activities","requiredApprovals":1},"id":"sox-transaction-trace"},{"data":{"controls":["UC-AUDIT-21"],"instructions":"**Objective**\nApprove SOX walkthrough record. The reviewer decides from the complete package described below.\n\n**Inputs**\n1. Use the traced transactions, current risk-control matrix, control descriptions, owners, frequencies, evidence, precision criteria, information dependencies, prior findings, and process changes.\n2. Review scope, trace evidence, updated process documents, control evaluations, change analysis, gaps, proposed matrix updates, management responses, and linked deficiency work.\n\n**Procedure**\n1. Assess who performs and reviews each control, what triggers it, population completeness, threshold and follow-up precision, segregation of duties, evidence retention, and whether implementation is demonstrated for the walkthrough item.\n2. Confirm material transaction streams and assertions were addressed, trace conclusions to evidence, ensure gaps remain visible, reconcile document versions and mappings, and return unsupported conclusions for correction.\n\n**Record in AssureSwarm**\n1. Document the design result by control, rationale, walkthrough evidence, assertion coverage, gaps, compensating activities, proposed mapping changes, and linked deficiency or action references. Also record design assessment result.\n2. Capture the authorized reviewer, final narrative and matrix references, walkthrough summary, design observations, changes, linked deficiencies or actions, owners, due dates, and planned testing handoff.\n\n**Exit criteria**\nIndependent design reviewer provides approval: An approver accepts the documented design and implementation observations, all gaps are routed for evaluation, and no operating-effectiveness conclusion is inferred from the walkthrough. The authorized reviewer accepts a complete ICFR walkthrough record, linked records can be updated consistently, and closure does not claim an audit opinion or operating effectiveness.","kind":"task","label":"Approve SOX walkthrough record","requiredApprovals":1},"id":"sox-walkthrough-closure"}],"sourceTemplateId":"workflow-library:sox-process-walkthrough-record"}