We typically begin testing somewhere late third quarter/early fourth quarter. That way, as Kathleen B said, if any controls failed, hopefully management has time to remediate so it can be retested and hopefully pass.
FDICIA/SOX - My mother always told me if I don't have anything nice to say, don't say anything at all....................
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"Who would have thought that the thing that would save this company would be work. And pancakes." - Michael Scott-The Office