KPMG can someone help me understand what is the “D&I Status by Process” on a KPMG SOX dashboard? And how is this different from the TOE status? Thanks!

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D&I means Design & Implementation - this means Test of Design (typically a sample of one, to verify that the control is in place and properly designed), which is a phase prior to Test of Effectiveness. Hope that helps!

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Got it. I figured it must have something to do with TOD but couldn’t decipher the acronym. Thanks!

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