Spreadsheets and SOX 404 Compliance

In their white paper entitled The Use of Spreadsheets: Considerations for Section for 404 of the Sarbanes-Oxley Act (2004), PwC set the tone for scrutinizing spreadsheet controls as part of regular SOX audits. The white paper highlights the risks associated with critical spreadsheets, provides guidance on evaluating spreadsheet controls, and a list of recommended controls including access control, version control, and change control.

You can still download the white paper here.