The Sarbanes-Oxley (SOX) Act of 2002 requires Security and Exchange Commission (SEC) registrants to establish and maintain an effective internal controls structure over operations and finance, prepare a management report on the effectiveness of the controls, and obtain an attestation from an external auditor regarding the controls' effectiveness. A lack of resource (in-house) expertise or personnel levels, or both, may hamper an organizations ability to perform a thorough assessment of internal controls and provide adequate executive level information to meet this requirement.

With this in mind T3i provides experienced consulting services to help clients in achieving their internal control evaluation efforts. T3i's Sarbanes-Oxley consulting and assessment services help organizations develop and follow a roadmap for compliance with the Section 404 requirements , by using the guidelines developed by the SEC and adhering to the principles of the Statement of Audit Standards No. 70 requirements. A well developed set of audit controls and standards with the SAS 70 parameters insures that any client can meet both internal business objectives and external compliance objectives.

SOX 404 Consulting Services include:

• Project planning, implementation and coordination. In this capacity T3i’s consultants will serve as an overall project coordinator that helps management’s efforts to:
• Design an pre-assessment process that meets the expectations of the external auditors
• Manage the day-to-day activities of phases of the remediation compliance plan
• Coordinate the company’s efforts with those of the external auditors
• Act as trusted advisor in negotiations between auditors and the organizations management team
• Design and document internal control policies and procedures. During their assessment process, companies may find some controls to be missing or un-documented. In those situations, new controls will need to be designed and implemented.
• Implement the company’s documentation software package. Most companies will use a computer software application to warehouse and maintain the company’s internal control documentation. Ultimately, this software is just a tool, and to implement it successfully, management will require the input from individuals who possess an in-depth understanding of internal control and financial reporting concepts as well as the ability to communicate that knowledge to the users of the software package.
• Test controls. Many companies lack the manpower necessary to perform all the required tests of control. With our experience in testing, documenting and evaluating internal controls, T3i is a natural fit to help close this resource gap.

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