MacrosLM
Audit & Controls
SOX 404(b) / ICFR /
CASE: PEABODY PROPERTIES
AUDIT TEARSHEET · SOX 404(b) CONTROL TESTING · FY2024
Peabody Properties · SOX control testing — year-end results
42 in-scope controls tested across revenue, P2P, payroll, ITGC, and
close. 38 effective, 3 deficient, 1 escalated to material weakness
candidate.
CLIENT PEABODY PROPERTIES LLC · PERIOD FY
DEC-2024 · SCOPE ICFR 404(b) · TEAM
MacrosLM Audit
Controls in scope
42
7 business cycles
Effective
38
90.5% pass rate
Deficiencies
3
Process / design gaps
MW candidates
1
Pending audit committee