This questionnaire has been designed to facilitate an assessment of whether the controls within a business unit are currently operating effectively. To meet the guidelines of Section 404 requiring management attestation as of a company’s fiscal year-end, this questionnaire is used to identify any changes that have occurred or are planned prior to year-end. Questions in this tool focus on verifying that process documentation is complete and accurate, all key internal controls and key information systems have been identified, and all areas within a business unit that are relevant to Sarbanes-Oxley have been identified.