US-listed UK subsidiary · regulated financial services
Internal controls design programme — first-year SOX 404 framework
Designed a SOX 404 internal controls framework from a blank page. Identified and documented controls across twelve process cycles spanning Record to Report, Procure to Pay, Order to Cash, Treasury and financial close. Risk and control matrices built; walkthroughs documented across SAP, Oracle and Workday. ITGC framework covering access management, change management, computer operations and programme development.
The framework was subsequently attested by the client's external audit partner firm under PCAOB AS 2201, with zero FRC inspection findings. The design was adopted as a template for additional EMEA subsidiary entities.
- 147 controls × 12 process cycles designed
- Clean PCAOB AS 2201 attestation (partner-delivered)
- Zero FRC inspection findings
- 100% ISQM quality-pass rate
- Framework reused group-wide