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  roll-forward testing (롤-포워드 테스팅, 잔여 기간 테스트)
  글쓴이 : 신인철     날짜 : 07-04-28 20:44     조회 : 9841     추천 : 8     트랙백 주소
SOX 또는 내부회계관리제도에 있어서, 통제의 운영 효과에 대한 테스트를 하도록 요구하고 있는데, 이를 위해서, 일반적으로 기업에서는 회계 기말 이전에 운영 효과에 대하여 테스트를 하는 것이 보통이다.
 
문제는 운영 테스트 시점와 회계 기말까지의 공백 기간에 대한 운영 테스트 누락이 문제가 될 수 있다. 이러한 잔여 기간에 대한 통제 운영 테스트를 롤-포워드 테스트라 부른다.

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