Figure 1 illustrates the generalized process

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Figure 1 illustrates the generalized process associated with the PO’s.<insert Figure 1 about here>EntaMove had developed guidelines on how the controls should be tested, detailing theextent and timing of controls testing.Smith could use this reference guide to aid her indetermining the appropriateness of her testing procedures, as well as allowing her tomake any necessary adjustments along the way.Smith knew that certain elementsinherent in the control procedure would impact the extent of testing required for thatcontrol.Characteristics such as the frequency, complexity, and importance of the controlall impact how the control would ultimately be tested.Beyond the reference guide, Smithalso had myriad co-workers available to field any questions she would have.Therewould also be several large processes that she would test with other internal auditorsincluding C&A.Smith would have ample resources available to her for testing purposes,and she would need to exploit every one of them.During the testing phase, Smith would have to document her work as sheperformed her testing procedures.This would include following both EntaMove’s andthe PCAOB’s guidelines while she tested1.Given the stringent requirements before her,Smith was initially worried that the required amount of documentation would beoverwhelming related to the amount of detail and time required to correctly document theprocess.She knew that the testing she performed could be perfect; however, if it was notdocumented properly then all her work would be in vain.Thus, she felt added pressure toensure that her documentation not only met but exceeded the guidelines set before her.Issues/RoadblocksAs she began her work in the implementation process, some immediate issuesbecame apparent to Smith that threatened to thwart her progress.First, she immediatelyrealized that getting the POs to find time to talk to her was a feat in itself.The POs hadresponsibilities related to their everyday jobs, and as such the SOX implementationefforts would inevitably come second to their daily responsibilities.Thus, Smith realizedthat she would have to arrange times to meet with the POs that not only incorporated thePO’s schedules, but also allotted Smith enough time to complete the required testinggiven her time constraints.Additionally, simply scheduling meeting times did notnecessarily mean that the meeting would take place.Many times, problems would arisethat would result in the PO either rescheduling the meeting or simply not attending.Smith quickly learned that although everyone was always polite to her, they also knewthat she was an intern and would be gone in six months. As a result, Smith would have todevelop flexible time management, completing the tasks that she could, while she could.

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Term
Fall
Professor
N/A
Tags
Test, Melissa Smith

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