Figure depicts the adaptation of a sample control matrix from a PricewaterhouseCoopers guide for Section 404 of the Sarbanes-Oxley Act of 2004.27 We have added some data from the Suprina Company example to the first row of the matrix. Compare the elements in Figure to those in Figure. What is similar? What isdifferent?

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Information Description and Financial Processing Frequency of Statement Objectives Assertions (co, ЕО,RO, Control Subprocess ObjectiveControl Activity Area (C A, V, R) VA, PD P or D A or M° Customer Provide redit dheck assurance of mer's credit limit Compare custo None EO, RO, VA P A austomer'sto the amount of reditworthiness the order, out standing sales orders, and ac counts receiv able balances.