was reviewed but provided no other documentation of investigation, despite some unusual activity on the report. SAPA #11 states: "Verifying that a review was signed-off provides little or no evidence by itself about the control's effectiveness." SAPA #11 may translate into more work for management teams, which may be required by auditors to retain evidence that these reports and queries were accurate and complete. Further, management may be required to retain additional evidence of investigation where detective control report amounts contain transactions or trends outside of predefined tolerance ranges. References Auditing in the United States Sarbanes–Oxley Act