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SOX quiz

Total questions: 21

Worksheet time: 16mins

Name
Class
Date
1.

When was the Sarbanes-Oxley Act (SOX) published?

a)

2000

b)

2005

c)

2002

d)

2003

2.

What will happen when company does not provide SOX act?

a)

1 million $ fine and 10 years sentence

b)

1 million $ fine

c)

5 million $ fine and 20 years sentence

d)

no penalty

3.

What is the first step in SOX cycle in PMI?

a)

Walkthrough

b)

Scoping

c)

Interim Testing

d)

True-up

4.

Where the IT control are described?

a)

in CoC

b)

in CoSysC

c)

in ICFR

d)

in Connect

5.

Who is accountable for control executing and should be invited to the walkthrough meeting?

a)

Control Owner

b)

Service Manager

c)

Control Performer

d)

Control Reviewer

6.

When the walkthrough phase should be ended?

a)

the end of May

b)

the end of June

c)

the end of August

d)

the end of October

7.

What step in SOX cycle is started after finished WT?

a)

Year-end testing

b)

True-up

c)

Interim Testing

d)

Confirmation procedure

8.

What does it mean: automated control method?

a)

controls operated by IT systems without requiring manual intervention, like system or program configuration

b)

controls operated by individuals without assistance of applications or other technoglogy systems

c)

control is operated by individuals with the support of the system

d)

control performed automatically in SOFY

9.

How do we classify standard controls depending on criticality?

a)

Minor, High, Major

b)

Light risk, Medium risk, Make or Break

c)

Low risk, Medium risk, Make or Break

d)

Key, Major, Make or Break

10.

When the system is 50% critical how do we classify it?

a)

ECS

b)

BCS

c)

NCS

d)

PE

11.

Where we can find in SOFY system criticality?

a)

Access Rights Cockpit -> Tasks execution

b)

Master Data Reporting -> Solution Repository

c)

Task reporting -> Control Execution Insights

d)

CCM Administration Reporting -> Ruleset

12.

How to divide testing population samples for occurrence - based controls?

January-August (%) / September (%)

a)

90% / 10%

b)

80% / 20%

c)

50% / 50%

d)

10% / 90%

13.

When confirmation procedures are sent to the Control Owners?

a)

December

b)

October

c)

June

d)

April

14.

The platform to contact with PwC is...?

a)

SharePoint

b)

Open Pages

c)

Connect

d)

SOFY

15.

What is the official document prepared by R&C to store evidence of control testing?

a)

Test evidence

b)

CRT

c)

WT documentation

d)

Workpaper

16.

How mamy control samples should be tested when control is MoB and Monthly?

a)

15

b)

5

c)

20

d)

60

17.

Where we can find in SOFY executed control evidences?

a)

Access Rights Cockpit

b)

Tasking Reporting

c)

Master Data Reporting

d)

Management Cockpit

18.

What should we do when issue is identified?

a)

Impose a penalty on the Control Owner

b)

Prepare remediation plan and retest

c)

Nothing

d)

Mark control as PASSED

19.

How do we call workpapers for controls which PwC relay on?

a)

Smart

b)

Reliance

c)

Support

d)

Interim

20.

How do we call process over occurrence-based controls when we check controls which has not met maximum sample size?

a)

Back-up

b)

Re-performance

c)

True-up

d)

Year-end

21.

What do you think about SOX presentation?

a)

Amazing!

b)

Wonderful!

c)

Good job!

d)

All answers are correct :)