1. 1 Overview of Testing Methodology Obtain generic Test Scripts Populate Self Testing Work Paper Template Prepare actual test scripts Determine sample Combine tests into work programs Review of Self Testing Work paper Step 1Step 2Step 3 Step 6Step 5Step 4 START PLANNING Considerations for staffing self- testing work Perform test of control Document test on Self Testing Work Paper Conclude on test of control & develop Remediation Plan Review and approve work papers and test results Step 7Step 8Step 9 Step 11 Step 10 FINISH EXECUTION Update SPUD/LL with assessment & test work papers Step 12

2. 2 Two distinct stages, comprising 12 steps: –Planning –Execution Some of the steps may run concurrently The starting point for self testing is the final Actual Control Registers (remediated and quality reviewed) completed during the “Documentation & Evaluation” phase of the project. Self Testing Methodology Overview Self Testing Methodology:

3. 3 Step 1: Obtain Generic Test Workbook YOU ARE HERE Obtain generic Test Scripts Populate Self Testing Work Paper Template Prepare actual test scripts Determine sample Combine tests into work programs Review of Self Testing Work paper Step 1Step 2Step 3 Step 6Step 5Step 4 START PLANNING Considerations for staffing self- testing work Perform test of control Document test on Self Testing Work Paper Conclude on test of control & develop Remediation Plan Review and approve work papers and test results Step 7Step 8Step 9 Step 11 Step 10 FINISH EXECUTION Update SPUD/LL with assessment & test work papers Step 12

4. 4 Generic Test Workbooks on Livelink Linked to SOX 404 Website under Generic Test Workbooks Livelink: Enterprise / Executive Committee & Corporate / Finance / Corporate Projects / SOX 404 / Central team / Methodology /Generic Test Scripts Two Sources of Generic Test Workbook: Click on Function arrow icon. Then choose “Download” to retrieve a file. Double clicking on the name of the document gives a less-well formatted result.

5. 5 The Generic Test Workbook consists of 3 individual worksheets: The Generic Test Workbook Test Script Work plan – Use for example only – this may not be as current as current SPUD/ Greenlight Testing Work Paper (Old version) Test Plan and Conclusion (Old version)

6. 6 YOU ARE HERE Obtain generic Test Scripts Populate Self Testing Work Paper Template Prepare actual test scripts Determine sample Combine tests into work programs Review of Self Testing Work paper Step 1Step 2Step 3 Step 6Step 5Step 4 START PLANNING Considerations for staffing self- testing work Perform test of control Document test on Self Testing Work Paper Conclude on test of control & develop Remediation Plan Review and approve work papers and test results Step 7Step 8Step 9 Step 11 Step 10 FINISH EXECUTION Update SPUD/LL with assessment & test work papers Step 12 Step 2: Obtain and Populate the Self Testing Work Paper Template 

7. 7 Step 2: Populate the Self Testing Work Paper Template Source of currently used actual Testing Template: Livelink: US SOX / SOPUS / Project Implementation / Workstreams / Control Register Teams (CRT) / Documentation Template / Testing Template Note: There are 2 tabs in the Testing Template:

8. 8 Test Work Paper tab This is the form to be populated in preparation for running the test of controls. (And later used for recording observations and conclusions.) Make as many copies of this tab (in the same file) as needed and label each with the specific actual control numbers within a register for the various classes of business and sites to be tested. Step 2: Populate the Self Testing Work Paper Template

9. 9 Test Plan and Conclusions tab This is the form to be used to summarize the conclusions of the tests of the actual controls. Keep only one of this tab (at the front of the file). Step 2: Populate the Self Testing Work Paper Template

10. 10 Populate the Self Testing Work Paper- Identification Fields Self Testing Work Paper – Identification Fields Rows 1-5 in current template Cut/paste AC Description, AC Type, AC Characteristics, AC Frequency from latest information in SPUD. Indicate AoO number (e.g. 4099 – in title cell. For version control: In both the Test Designer and Test Executor fields, use -Last name, first initial, then -Date Input Actual Control No. and Class of Business to be tested.

11. 11 YOU ARE HERE Obtain generic Test Scripts Populate Self Testing Work Paper Template Prepare actual test scripts Determine sample Combine tests into work programs Review of Self Testing Work paper Step 1Step 2Step 3 Step 6Step 5Step 4 START PLANNING Considerations for staffing self- testing work Perform test of control Document test on Self Testing Work Paper Conclude on test of control & develop Remediation Plan Review and approve work papers and test results Step 7Step 8Step 9 Step 11 Step 10 FINISH EXECUTION Update SPUD/LL with assessment & test work papers Step 12 Step 3: Prepare Actual Test Scripts 

12. 12 Self Testing Work Paper – Test Parameter Fields Step 3: Prepare Actual Test Scripts Rows 8-13 in current template. Input Documents required, Test Components, Test Scripts, and Test Method. If available, Cut/Paste approved Test Scripts linked to SPUD.

13. 13 Obtain generic Test Scripts Populate Self Testing Work Paper Template Prepare actual test scripts Determine sample Combine tests into work programs Review of Self Testing Work paper Step 1Step 2Step 3 Step 6Step 5Step 4 START PLANNING Considerations for staffing self- testing work Perform test of control Document test on Self Testing Work Paper Conclude on test of control & develop Remediation Plan Review and approve work papers and test results Step 7Step 8Step 9 Step 11 Step 10 FINISH EXECUTION Update SPUD/LL with assessment & test work papers Step 12 Step 4 : Determine Sample  YOU ARE HERE 

14. 14 Self Testing Work Paper – Sample Design Fields Step 4: Determine Sample Rows 8-13 in current template – Input Sample Size and Selection Method Rows 14-15 – Input Rationale for Sample Selection & Reperformance tests Rows 16-17 – Input Period to Test

15. 15 Obtain generic Test Scripts Populate Self Testing Work Paper Template Prepare actual test scripts Determine sample Combine tests into work programs Review of Self Testing Work paper Step 1Step 2Step 3 Step 6Step 5Step 4 START PLANNING Considerations for staffing self- testing work Perform test of control Document test on Self Testing Work Paper Conclude on test of control & develop Remediation Plan Review and approve work papers and test results Step 7Step 8Step 9 Step 11 Step 10 FINISH EXECUTION Update SPUD/LL with assessment & test work papers Step 12 Step 5 : Combine tests into work programs  YOU ARE HERE  

16. 16 Obtain generic Test Scripts Populate Self Testing Work Paper Template Prepare actual test scripts Determine sample Combine tests into work programs Review of Self Testing Work paper Step 1Step 2Step 3 Step 6Step 5Step 4 START PLANNING Considerations for staffing self- testing work Perform test of control Document test on Self Testing Work Paper Conclude on test of control & develop Remediation Plan Review and approve work papers and test results Step 7Step 8Step 9 Step 11 Step 10 FINISH EXECUTION Update SPUD/LL with assessment & test work papers Step 12 Step 6 : Review Self Testing Work Paper  YOU ARE HERE  

17. 17 Self Testing Work Paper – QA Review Step 6: Review Self Testing Workpaper Row 18 in current template – QA to input approval. If test scripts input into Test Scripts area on the Workpaper form was copied from a file linked to SPUD, indicate the Livelink ID Number here in addition to the QA approval.

18. 18 Obtain generic Test Scripts Populate Self Testing Work Paper Template Prepare actual test scripts Determine sample Combine tests into work programs Review of Self Testing Work paper Step 1Step 2Step 3 Step 6Step 5Step 4 START PLANNING Considerations for staffing self- testing work Perform test of control Document test on Self Testing Work Paper Conclude on test of control & develop Remediation Plan Review and approve work papers and test results Step 7Step 8Step 9 Step 11 Step 10 FINISH EXECUTION Update SPUD/LL with assessment & test work papers Step 12 Step 7: Staffing Self Testing Work  YOU ARE HERE   

19. 19 Obtain generic Test Scripts Populate Self Testing Work Paper Template Prepare actual test scripts Determine sample Combine tests into work programs Review of Self Testing Work paper Step 1Step 2Step 3 Step 6Step 5Step 4 START PLANNING Considerations for staffing self- testing work Perform test of control Document test on Self Testing Work Paper Conclude on test of control & develop Remediation Plan Review and approve work papers and test results Step 7Step 8Step 9 Step 11 Step 10 FINISH EXECUTION Update SPUD/LL with assessment & test work papers Step 12 Step 8: Perform the Test of Control  YOU ARE HERE   

20. 20 Obtain generic Test Scripts Populate Self Testing Work Paper Template Prepare actual test scripts Determine sample Combine tests into work programs Review of Self Testing Work paper Step 1Step 2Step 3 Step 6Step 5Step 4 START PLANNING Considerations for staffing self- testing work Perform test of control Document test on Self Testing Work Paper Conclude on test of control & develop Remediation Plan Review and approve work papers and test results Step 7Step 8Step 9 Step 11 Step 10 FINISH EXECUTION Update SPUD/LL with assessment & test work papers Step 12 Step 9: Document Self Test on Self Testing Work Paper  YOU ARE HERE     

21. 21 Self Testing Work Paper – Document Results Record observations, conclusions. exceptions, etc. in Rows 19-65. Step 9: Document Self Test on Self Testing Work Paper

22. 22 Obtain generic Test Scripts Populate Self Testing Work Paper Template Prepare actual test scripts Determine sample Combine tests into work programs Review of Self Testing Work paper Step 1Step 2Step 3 Step 6Step 5Step 4 START PLANNING Considerations for staffing self- testing work Perform test of control Document test on Self Testing Work Paper Conclude on test of control & develop Remediation Plan Review and approve work papers and test results Step 7Step 8Step 9 Step 11 Step 10 FINISH EXECUTION Update SPUD/LL with assessment & test work papers Step 12 Step 10: Conclude on test and develop Remediation Plan  YOU ARE HERE      

23. 23 Self Testing Work Paper – Conclusions and Remediation Step 10: Conclude on test and develop Remediation Plan Record Testing Conclusion (Effective / Not Effective) in rows 66-70 For “Not Effective” conclusions, record Root Causes and Recommendations for Remediation in rows 66-70.

24. 24 Remediation: SPUD Remediation Tab SPUD Remediation Tab – Record each Remediation Plan for each Actual Control Click on New Action Plan button to document each Remediation separately Green fields are auto-loaded to Greenlight regularly.

25. 25 Remediation: Remediation Sign-Off Sheet Contents of Report Signature area at bottom of Report Remediation Sign-Off Sheet Source – SPUD Report “All Controls (ACD, Test, Remediation” / Public Variant “Remediation Sign-off” for the specific Actual Control(s) under remediation

26. 26 Obtain generic Test Scripts Populate Self Testing Work Paper Template Prepare actual test scripts Determine sample Combine tests into work programs Review of Self Testing Work paper Step 1Step 2Step 3 Step 6Step 5Step 4 START PLANNING Considerations for staffing self- testing work Perform test of control Document test on Self Testing Work Paper Conclude on test of control & develop Remediation Plan Review and approve work papers and test results Step 7Step 8Step 9 Step 11 Step 10 FINISH EXECUTION Update SPUD/LL with assessment & test work papers Step 12 Step 11:Review & Approve Test Work Papers and Results  YOU ARE HERE      

27. 27 Self Testing Work Paper – Review and Approval Step 11:Review & Approve Test Work Papers and Results Control Owner to indicate agreement and sign form in Rows 71-72 QA to sign form in Rows 73-74

28. 28 Test Plan and Conclusion (“Summary” Tab of actual Test Workbook) Step 11:Review & Approve Test Work Papers and Results Fill in this Summary, by Actual Control, with the Conclusions from each Actual Control tab in the file. Green will indicate “Effective.” Red will indicate “Not- Effective.” The Overall Conclusion tab will populate as follows: If any of the control assessments are ‘Not Effective,” the Overall Conclusion will be “Not Effective.”

29. 29 Obtain generic Test Scripts Populate Self Testing Work Paper Template Prepare actual test scripts Determine sample Combine tests into work programs Review of Self Testing Work paper Step 1Step 2Step 3 Step 6Step 5Step 4 START PLANNING Considerations for staffing self- testing work Perform test of control Document test on Self Testing Work Paper Conclude on test of control & develop Remediation Plan Review and approve work papers and test results Step 7Step 8Step 9 Step 11 Step 10 FINISH EXECUTION Update SPUD/LL with assessment & test work papers Step 12 Step 12: Record Test Results in Livelink & SPUD  YOU ARE HERE       

30. 30 Livelink: US SOX/ SOPUS / Project Implementation / Workstreams / Final Documentation / by AoO and Control Register / Operational Testing-Business Control. Obtain the Livelink Document Number for input to SPUD. Update Livelink with most current Self-Testing Work Paper filled-in form Step 12: Record Test Results in Livelink & SPUD

31. 31 Update SPUD with most current Self-Testing data Step 12: Record Test Results in Livelink & SPUD Click on New Testing Form button to document each Self Assessment separately. Fill in the Test Script Livelink ID with the Document number of the actual Self Testing Workbook file. Use Self Assessment tab. Fill in all Self Assessment fields. Green shaded fields are updated to Greenlight regularly.