{"description":"Runs on the existing audit item. Plan and govern SOX year-end and roll-forward coverage based on interim results, changes, deficiencies, remaining populations, and reporting deadlines. Deliver the reviewed result and open actions to the responsible register owner and the named companion procedure.","edges":[{"id":"e-roll-forward-strategy-year-end-plan-closure","source":"roll-forward-strategy","target":"year-end-plan-closure"}],"isPublic":true,"itemTypeSlug":"audit","metadata":{"capabilities":["sox-ye-planning"],"controlVerbs":{"UC-AUDIT-12":"operates"},"controls":["UC-AUDIT-12"],"department":"finance","domains":["sox"],"framework":"sox","kind":"sox-ye-planning","library":{"aliases":[{"source":"studio-seed","sourceTemplateId":"coworkcanvas:template:sox-ye-planning"}],"canonicalUrl":"https://workflow-library.com/all/?w=sox-year-end-program-planning","contentDigest":"sha256:eb8302bd744d5bb8ac6bbf9ebe917b0f55eb636ee043e4f26a82ba412c63ae59","prerequisites":{"anchorItemType":{"slug":"audit"},"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-period-end-roll-forward-testing"}],"roles":[{"contribution":"expertise","description":"Engagement lead. Design roll-forward and year-end work.","id":"reviewer-1","nodeIds":["roll-forward-strategy"]},{"contribution":"approval","description":"Independent audit supervisor. Approve year-end plan.","id":"reviewer-2","nodeIds":["year-end-plan-closure"]}],"status":"declared"},"provenance":[{"source":"brain/scripts/studio-seed","sourceTemplateId":"coworkcanvas:template:sox-ye-planning"}],"releaseId":"sha256:eb8302bd744d5bb8ac6bbf9ebe917b0f55eb636ee043e4f26a82ba412c63ae59","schemaVersion":1,"sourceTemplateId":"workflow-library:sox-year-end-program-planning"},"lineOfDefense":"monitor","mappingStatus":"mapped","risks":[],"slug":"sox-year-end-program-planning","source":"coworkcanvas-gallery","standards":[],"teams":["finance"]},"name":"Year-End Planning & Roll-Forward","nodes":[{"data":{"instructions":"**Objective**\nDesign roll-forward and year-end work. The reviewer decides from the complete package described below.\n\n**Inputs**\n1. Review annual scope and plan, interim testing tracker, reviewed workpapers, exceptions, deficiencies, remediation, changes, new entities or systems, auditor requests, control calendars, and close timetable.\n2. Use reconciled interim status, control frequencies, last test dates, remaining populations, risk and assertion mapping, changes, exceptions, deficiencies, remediation evidence, close activities, and methodology.\n\n**Procedure**\n1. Reconcile planned controls to completed and reviewed work, identify remaining periods and populations, confirm unresolved exceptions and remediation status, assess changes since interim, and validate owner availability and due dates.\n2. Determine where inquiry and change confirmation are sufficient versus additional selection or reperformance, plan year-end-only controls, define population reconciliation, schedule remediation retests, and avoid unsupported reliance on elapsed interim work.\n\n**Record in AssureSwarm**\n1. Capture the year-end period, interim status reference, completed and remaining coverage, changes, exceptions, deficiencies, remediation status, missing evidence, owners, and critical dates.\n2. Document the procedure and basis by control, remaining period, population, selection method, change checks, year-end evidence, remediation dependencies, preparer, reviewer, and due date. Also record roll-forward basis.\n\n**Exit criteria**\nEngagement lead provides expertise: The interim record reconciles to the approved plan, remaining work is accurately identified, and material changes or gaps are visible for risk reassessment. Every in-scope control has a risk-responsive year-end disposition, rationale is specific to evidence and change, and unaddressed coverage gaps have owners.","kind":"task","label":"Design roll-forward and year-end work","requiredApprovals":1},"id":"roll-forward-strategy"},{"data":{"controls":["UC-AUDIT-12"],"instructions":"**Objective**\nApprove year-end plan. The reviewer decides from the complete package described below.\n\n**Inputs**\n1. Review the control-specific strategy, PBC tracker, population owners, financial close calendar, staffing and specialists, external auditor coordination, open deficiencies, remediation dates, and committee schedule.\n2. Review all stage records, interim tracker, control strategies, readiness decision, approved conditions, PBC and review calendars, deficiency status, auditor coordination, and unresolved limitations.\n\n**Procedure**\n1. Challenge feasibility and sequencing, confirm access and accountable owners, prioritize high-risk and year-end-only controls, set escalation thresholds, resolve conflicts with close activities, and document conditions that could prevent timely completion.\n2. Trace remaining work to in-scope controls and risks, verify strategies reflect frequency and change, confirm conditions are assigned, reconcile dates and ownership, and return unsupported shortcuts or missing coverage for correction.\n\n**Record in AssureSwarm**\n1. Capture the readiness decision, conditions, critical path, evidence owners, staffing, review schedule, auditor dependencies, deficiency and remediation milestones, escalations, and due dates.\n2. Document the authorized reviewer, final year-end plan reference, remaining coverage, critical dates, resources, conditions, deficiencies, remediation and auditor dependencies, owners, and escalation route. Also record year-end plan summary.\n\n**Exit criteria**\nIndependent audit supervisor provides approval: An approver accepts a feasible year-end execution path or records specific blockers, conditions, owners, and escalation before work is represented as ready. The authorized reviewer authorize the documented year-end work, while plan closure does not establish management assessment, an audit opinion, or operating effectiveness.","kind":"task","label":"Approve year-end plan","requiredApprovals":1},"id":"year-end-plan-closure"}],"sourceTemplateId":"workflow-library:sox-year-end-program-planning"}