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Summary of Sarbanes-Oxley 404 Process and Controls Documentation Reviews

Report Information

Date Issued
Report Number
2005-059F
Report Type
Audit
Description
To assist TVA in preparing for compliance in fiscal year 2007 with Section 404 of the Sarbanes Oxley Act of 2002 (SOX 404), we reviewed the documentation and design of certain financial reporting controls determined by the Controller's organization to be in scope for SOX 404 compliance and reporting. In summary, we reviewed 15 processes and made recommendations to management for improvements and obtained information about management's remedial actions planned or taken. Summary Only
Joint Report
Yes
Participating OIG
Tennessee Valley Authority OIG
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0

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