Develop a testing plan for evaluating the effectiveness of Sarbanes-Oxley Section 404 internal controls at [Department] of [Company]. The plan should outline the specific controls to be tested, testing methodology, frequency of testing, and sampling methods. Ensure that the testing plan aligns with industry best practices and includes clear documentation procedures for the results. Provide a framework for how the testing results will be communicated to senior management, and outline how identified deficiencies will be addressed.