1 overview of testing methodology obtain generic test scripts populate self testing work paper...

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Overview of Testing Methodology

Obtain genericTest Scripts

Populate Self Testing Work Paper

Template

Prepare actualtest scripts

Determinesample

Combine testsinto work programs

Review ofSelf Testing Work paper

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Considerationsfor staffing self-

testing work

Perform testof control

Document teston Self

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Conclude on test ofcontrol & developRemediation Plan

Review and approve work papers and

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• Two distinct stages, comprising 12 steps:

– Planning

– Execution

• Some of the steps may run concurrently

• The starting point for self testing is the final Actual Control Registers (remediated and quality reviewed) completed during the “Documentation & Evaluation” phase of the project.

Self Testing Methodology Overview

Self Testing Methodology:

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Step 1: Obtain Generic Test Workbook

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Generic Test Workbooks on Livelink

• Linked to SOX 404 Website under Generic Test Workbooks• Livelink: Enterprise / Executive Committee & Corporate / Finance / Corporate Projects /

SOX 404 / Central team / Methodology /Generic Test Scripts

Two Sources of Generic Test Workbook:

Click on Function arrow icon. Then choose “Download” to retrieve a file. Double clicking on the name of the document gives a less-well formatted result.

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The Generic Test Workbook consists of 3 individual worksheets:

The Generic Test Workbook

Test Script Work plan – Use for example only – this may not be as current as current SPUD/ Greenlight Testing Work Paper (Old version)

Test Plan and Conclusion (Old version)

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Step 2: Obtain and Populate the Self Testing Work Paper Template

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Step 2: Populate the Self Testing Work Paper Template

Source of currently used actual Testing Template:

Livelink: US SOX / SOPUS /Project Implementation / Workstreams / Control Register Teams (CRT) / Documentation Template / Testing Template

Note: There are 2 tabs in the Testing Template:

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Test Work Paper tab

This is the form to be populated in preparation for running the test of controls. (And later used for recording observations and conclusions.)

Make as many copies of this tab (in the same file) as needed and label each with the specific actual control numbers within a register for the various classes of business and sites to be tested.


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Test Plan and Conclusions tab

This is the form to be used to summarize the conclusions of the tests of the actual controls.

Keep only one of this tab (at the front of the file).


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Populate the Self Testing Work Paper- Identification Fields

Self Testing Work Paper – Identification Fields

Rows 1-5 in current template

Cut/paste AC Description, AC Type, AC Characteristics, AC Frequency from latest information in SPUD.

Indicate AoO number (e.g. 4099 – in title cell.

For version control: In both the Test Designer and Test Executor fields, use -Last name, first initial, then-Date

Input Actual Control No. and Class of Business to be tested.

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Step 3: Prepare Actual Test Scripts

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Self Testing Work Paper – Test Parameter Fields

Step 3: Prepare Actual Test Scripts

Rows 8-13 in current template.

Input Documents required, Test Components, Test Scripts, and Test Method.

If available, Cut/Paste approved Test Scripts linked to SPUD.

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Step 4 : Determine Sample

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Self Testing Work Paper – Sample Design Fields

Step 4: Determine Sample

Rows 8-13 in current template – Input Sample Size and Selection Method

Rows 14-15 – Input Rationale for Sample Selection & Reperformance tests Rows 16-17 – Input Period to Test

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Step 5 : Combine tests into work programs

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Step 6 : Review Self Testing Work Paper

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Self Testing Work Paper – QA Review

Step 6: Review Self Testing Workpaper

Row 18 in current template – QA to input approval.

If test scripts input into Test Scripts area on the Workpaper form was copied from a file linked to SPUD, indicate the Livelink ID Number here in addition to the QA approval.

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Step 7: Staffing Self Testing Work

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Step 8: Perform the Test of Control

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Step 9: Document Self Test on Self Testing Work Paper

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Self Testing Work Paper – Document Results

Record observations, conclusions. exceptions, etc. in Rows 19-65.

Step 9: Document Self Test on Self Testing Work Paper

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Step 10: Conclude on test and develop Remediation Plan

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Self Testing Work Paper – Conclusions and Remediation

Step 10: Conclude on test and develop Remediation Plan

Record Testing Conclusion (Effective / Not Effective) in rows 66-70

For “Not Effective” conclusions, record Root Causes and Recommendations for Remediation in rows 66-70.

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Remediation: SPUD Remediation Tab

SPUD Remediation Tab – Record each Remediation Plan for each Actual Control Click on New Action

Plan button to document each Remediation separately

Green fields are auto-loaded to Greenlight regularly.

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Remediation: Remediation Sign-Off Sheet

Contents of Report

Signature area at bottom of Report

Remediation Sign-Off SheetSource – SPUD Report “All Controls (ACD, Test, Remediation” / Public Variant “Remediation Sign-off” for the specific Actual Control(s) under remediation

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Step 11:Review & Approve Test Work Papers and Results

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Self Testing Work Paper – Review and Approval


Control Owner to indicate agreement and sign form in Rows 71-72

QA to sign form in Rows 73-74

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Test Plan and Conclusion (“Summary” Tab of actual Test Workbook)


Fill in this Summary, by Actual Control, with the Conclusions from each Actual Control tab in the file.

Green will indicate “Effective.”

Red will indicate “Not-Effective.”

The Overall Conclusion tab will populate as follows: If any of the control assessments are ‘Not Effective,” the Overall Conclusion will be “Not Effective.”

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Step 12: Record Test Results in Livelink & SPUD

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•Livelink: US SOX/ SOPUS / Project Implementation / Workstreams / Final Documentation / by AoO and Control Register / Operational Testing-Business Control.

•Obtain the Livelink Document Number for input to SPUD.

Update Livelink with most current Self-Testing Work Paper filled-in form


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Update SPUD with most current Self-Testing data


Click on New Testing Form button to document each Self Assessment separately.

Fill in the Test Script Livelink ID with the Document number of the actual Self Testing Workbook file.

Use Self Assessment tab.

Fill in all Self Assessment fields. Green shaded fields are updated to Greenlight regularly.

1 overview of testing methodology obtain generic test scripts populate self testing work paper...

Documents

test results step

self testing work paper

test of control document

test work paper tab

test of controls

test designer

test components

test method