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Training Index
Sarbanes Oxley Home Page
Spreadsheet change control (or new developments)
General Rule on change control and new developments
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Sarbanes Oxley S404 spreadsheets need to be controlled
particularly with regards changes made to them. All significant
changes should be noted, tested and signed off for Sarbanes Oxley
purposes.
The change made must be noted on the ‘Documentation’ sheet. All
changes should be tested to the same level as indicated in the
Testing
section.
New spreadsheet developments that would be a SoX 404 spreadsheet
must be reported to the person responsible for Sarbanes Oxley
spreadsheets in your organisation and put on the SoX spreadsheet inventory
list if it exists. |
How to implement spreadsheet change control
Suggested spreadsheet change control procedures for spreadsheet files
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Spreadsheet change control is ongoing through the life of the spreadsheet and can
be documented as part of the text in the ‘Documentation’ sheet of the
spreadsheet. Change logs should contain:
- Date of change;
- Version of the spreadsheet (full spreadsheet name);
- Name of person performing the changes;
- Brief rational for the changes being made;
- Confirmation that testing was satisfactorily completed (formula,
module, system and user acceptance if relevant)
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Click here
to see the documentation page and look specifically at the change control
section.
Links to our other
Sarbanes Oxley Spreadsheet Controls:
Documentation Control
Access Controls
Input Control
Testing
Version Control
Audit Trails (coming soon)
Change Control
Backup and Archiving
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Quote of the page:
Learn all you can from the mistakes of others. You won't have time to
make them all yourself. - Anon
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