OpenChainGraph Suite · ART-461 · SOX 404 / ICFR Control Testing
Control-Test Evidence Composer
Reconciles an attribute sample (item ids, e.g. from the ART-458 sampling plan) against a per-item pass/fail test-result set into one test-conclusion record — sample coverage, exception count vs your tolerable-deviation threshold, and a test conclusion. The tester is recorded under the SOX 404 / PCAOB AS 1215 preparer role; every conclusion carries a fixed reviewer sign-off gate. An exception count flags a deficiency candidate only — severity classification is a separate reviewer act, never computed here.
SOX 404 Control TestingDeterministic Reconciliation§27 Preparer / Reviewer
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Control-Test Inputs
Control ID
Reporting period
Population hash
Tester ID (recorded as preparer)
Tolerable exception count
Sample item ids (one per line)
The attribute sample under test, e.g. selected by ART-458.
Test results (item_id,pass|fail — one per line)
An item with no line here is untested — coverage is incomplete.