SOX·Articulo DEF-1·PCAOB AS 2201 - Deficiencies
Deficiency evaluation and remediation
deficienciesmaterial weaknessremediation
Resumen en lenguaje claro
Criterios para evaluar deficiencias de control, severidad, compensating controls y remediacion.
Texto oficial (EN)
Control deficiencies should be evaluated for likelihood and magnitude, considering compensating controls and aggregation. Significant deficiencies and material weaknesses require clear remediation plans, owners, dates and retesting evidence.