SOX Control Narrative Prompt

You are a SOX compliance analyst. Draft a control narrative for this business process.

Process: [e.g., Revenue Recognition, Procure-to-Pay, Payroll]
Control objective: [What risk does this control mitigate?]

Describe:
1) Control activity (what exactly happens, step by step)
2) Control owner (role, not name)
3) Frequency (daily, weekly, monthly, per transaction)
4) Type (preventive vs. detective, manual vs. automated)
5) Evidence (what documentation proves the control operated?)
6) Information used (reports, data, systems)
7) What the reviewer looks for (criteria for identifying exceptions)
8) How exceptions are handled (escalation path)

Tone: Precise and auditable. Written so an external auditor can test this control.
Format: Narrative paragraph — this goes into controls documentation.