Risk Classification of Spreadsheets for Remediation of Deficiency of the Material Type Weakness in SOX Audit
Fernando Cesar Almeida Silva, Lucas Vitorino Alves, Miguel Ângelo Lellis Moreira, Igor Pınheıro de Araújo Costa, Carlos Francısco Sımões Gomes, Marcos dos Santos, Guilherme Portilho Joaquima, Ruan Carlos Alves Pereira, Daniel Augusto de Moura Pereira · Procedia Computer Science · 2022
SOX certification consists of several steps. The remediation stage is one in which the deficiencies pointed out by the external auditor in the previous year are remedied so that they do not occur again in the certification of the current year. This article proposes a VFT-based methodology for prioritizing activities and surveying criteria and multicriteria decision-making methods (MCDM) such as AHP, to determine weights and MOORA to order critical use worksheets in SOX scope processes, according to the risk determined by the criteria used. The result is analyzed under the light of the normal curve to classify whether the risk of the spreadsheet for the company is high, medium, and low.