Field notes
Short guides from SOX readiness work: scoping, evidence folders, walkthroughs, and remediation calendars.
Scoping significant accounts for a first SOX year
How finance teams in Taiwan decide which accounts and locations belong in year-one SOX scope without drowning process owners.
What external auditors expect in control evidence folders
Evidence that survives auditor scrutiny looks boring on purpose: timestamps, sign-offs, and samples that match the stated frequency.
COSO principles inside Taiwan finance teams
Entity-level controls are not slogans. They show up in how the audit committee reviews estimates and how hiring decisions protect segregation of duties.
Remediation calendars that survive busy season
Gap lists fail when every finding is marked ‘urgent.’ Sequence remediation by assertion risk and owner capacity.
Preparing process owners for walkthrough day
Walkthroughs go smoothly when owners know they will demonstrate the control, not recite a scripted narrative.