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
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.