MACROSLM · COMPLIANCE  —  SOX CONTROL TESTING WORKPAPEREntity: Nimbus Software, Inc.  |  FY2026 Q2  |  PCAOB AS 2201
SOX 404 · CONTROL TESTING & DEFICIENCY EVALUATION

Six of eight key controls effective — one significant deficiency to remediate

Testing across revenue, procure-to-pay, ITGC, and close. Filter by area below; the tiles recompute on the visible set. Click a flagged control to open its deficiency evaluation.
8
Key controls tested
6
Operating effectively
3
Exceptions noted
1
Significant deficiency
FILTER tiles recompute · click a flagged row for detail
ControlAreaControl objectiveFreqSampleExc.ResultSeverity
REV-01RevenueSales orders approved before shipmentPer txn400EffectiveNone
REV-03RevenuePeriod-end revenue cutoff reviewMonthly30EffectiveNone
▸P2P-02Procure-to-payThree-way match before payment releasePer txn402DeficiencySignificant

DEFICIENCY EVALUATION — P2P-02

Finding: 2 of 40 sampled payments (5.0%) released without a completed three-way match; both cleared and posted. Likelihood: reasonably possible. Magnitude: more than inconsequential. No effective compensating control. Conclusion: significant deficiency under AS 2201 — not a material weakness. Remediation: system block on payment release until match completes; re-test next quarter.

P2P-05Procure-to-payVendor master changes approvedPer change250EffectiveNone
▸ITGC-01ITGCQuarterly privileged-access reviewQuarterly41DeficiencyControl def.

DEFICIENCY EVALUATION — ITGC-01

Finding: 1 of 4 quarterly reviews retained a terminated employee's privileged account for 19 days after exit. Magnitude: inconsequential — no evidence of use; access logs reviewed. Conclusion: control deficiency, below significant-deficiency threshold. Remediation: automated deprovisioning tied to the HR feed; remediated 2026-06-12.

ITGC-04ITGCChange-management approval & testingPer change250EffectiveNone
CLS-02CloseJournal entries above threshold approvedPer JE300EffectiveNone
CLS-05CloseBalance-sheet reconciliations reviewedMonthly30EffectiveNone
Illustrative control-testing workpaper for a representative entity (Nimbus Software, Inc.). Filtering and the deficiency detail are interactive; every tested item links to its evidence file in the full workbook.