Scope sheet
finbryn.com
Audit support
Internal controls and SOX testing support for CPA-led firms
Finbryn provides SOX testing support for US CPA-led firms: walkthrough documentation, control testing workpapers, PBC trackers and deficiency logs built on COSO's 2013 Internal Control Integrated Framework (checked 2026-10-02). Your partner reviews, concludes and signs; we prepare the file.
What is included
- Walkthrough narratives and flowcharts drafted in your template
- Control testing workpapers with sample, evidence references and exceptions
- A PBC tracker by control and client owner
- A deficiency log with the evaluation column left for your partner
- Roll-forward workpapers with a change log
The process
- 1.
Scoping with the engagement lead
Your partner or manager shares the scoping memo, methodology reference and template set, and names the reviewer for each section.
- 2.
Access and folder set-up
A shared folder is created inside your firm's cloud storage. Client system access, if any, is granted by the client through your team.
- 3.
Walkthrough drafting
We draft narratives and flowcharts from your interview notes, then your team corrects anything the client's process owners dispute.
- 4.
Testing batch
We populate workpapers for the controls in the batch, record exceptions and update the PBC tracker.
- 5.
Reviewer notes and clearance
Your reviewer annotates the batch. We clear each note and log the change, so the next review round starts from a clean file.
- 6.
Deficiency log handover
Exceptions are written up with the facts and left unclassified. Your partner evaluates and concludes.
Software
Excel, Google Sheets, Box, SharePoint
Quality control
The partner or senior manager on the engagement reviews it before it becomes part of the file.
Pricing
Scoped per engagement once we know the number of in-scope controls, the template set and the testing window. It runs separately from the monthly tiers on the /us/pricing rate card, and the fee is confirmed in writing before any workpaper is drafted.
Finbryn is a brand of Northlane Solutions Inc., a Delaware corporation.
Reviewed October 2026