Instructor for this course
more

Sarbanes-Oxley was passed in 2002 and year one of attestation for publicly traded companies was 2004.  Ten years later the legislation continues to challenge companies, auditors and compliance professionals when evaluating a company’s control structure.  SOX section 404, although the most prominent, is only one of the many requirements covered under the legislation. 

In addition, the impetus of COSO 2013 has re-focused companies' efforts on evaluating their key controls.  Companies must continually evaluate whether they have designed and identified the proper controls and have adequate tests in place to determine control efficiency.  With the evolution of technology solutions, the impact of information systems changes must be continually evaluated to ensure controls are adequately addressed. 

This Sarbanes Oxley training course is an overview of the proper processes, controls and tests companies must use to determine adequate internal and financial controls. We discuss how to recognize components of SOX and the Internal Control Framework, the requirements for Top-Down Risk Assessment, as well as how to identify legislation changes and challenges, Auditing Standard 2 and Auditing Standard 5, and how to discover the SOX Sequence of process (documentation, design, evaluation).

Course Collections

This course is included in the following Course Collections:

8 CoursesFundamental Skills for Enterprise Risk Management

21 CoursesCompliance

Learning Objectives

  • Recognize SOX – Components of the Act
  • Identify legislation changes and challenges
  • Recognize requirements for Top-Down Risk Assessment
  • Discover the SOX Sequence of process – documentation, design, evaluation
  • Recognize SOX and Internal Control Framework

41 Reviews (126 ratings)Reviews

5
Anonymous Author
Helpful overview of requirements...slides and definitions page were instructive
3
Anonymous Author
This is a good short overview on the history of the Sarbanes Oxley Act. It is helpful for persons new to the SOX review process and who want an understanding of why the regulation was enacted, what comprises the Act and how the Act should work.
5
Member's Profile
I am a financial analyst but want to add more intricacy to my accounting background. I find this internal control class very helpful and easily understood. I will continue with the rest of the series.
5
Anonymous Author
This course provided an excellent foundation for understanding the origins of SOX legislation, its objectives, its impact on publicly traded companies.
5
Anonymous Author
I really liked the slides that provided the holistic overview of both the 404 process, and the evolution of the COSO cubes. Very well explained.
5
Anonymous Author
The course is well laid out and easy to follow, provides good historical background on SOX and incorporates nicely the updated COSO framework.
5
Anonymous Author
Lynn is a very engaging speaker. The information was well organized and presented in a manner that was easy to follow and absorb.
4
Anonymous Author
Excellent refresher course on the history and content involved in this legislation. Well-presented and engaging as always.
4
Member's Profile
Need more key facts - More about the principles - Talk faster - Provide controls to speed up or slow down speech.
5
Member's Profile
Very informative session highlighting the basics of SOX & COSO frame work. Looking forward to SOX-404 session.
3
Member's Profile
I'm not sure if Legislation History is so important. May be deeper information would have been better, instead.
4
Anonymous Author
Well organized, but not enough detail. Employees above the manager level should take this course.
4
Member's Profile
Good general overview. Lots of material to cover generally in short period of time.
5
Anonymous Author
Great examples & update with the 2013 COSO requirements. presentation well done.
5
Member's Profile
Clear and understandable presentation with related historical background.
4
Member's Profile
This was a very informative overview of SOX history and its importance.
4
Member's Profile
Any accountant in or around auditing needs this training
4
Anonymous Author
Good overall review of SOX evolution over past 14 years.
4
Member's Profile
good summary. a bit too detailed in a couple sections.
5
Member's Profile
well organized and sufficient depth for an overview.
5
Anonymous Author
Very good overview of the SOX and COSO requirements.
4
Member's Profile
Nice history of SOX, it"s evolution and future.
4
Anonymous Author
Good overview of very important legislation.
5
Member's Profile
Great course! Very informative and helpful.
5
Member's Profile
Very well laid out. Great background info.
4
Anonymous Author
Right level of detail for an overview
5
Anonymous Author
This is a great introductory course!
4
Member's Profile
Good overview and history for SOX.
5
Member's Profile
You made it easy to understand!
5
Anonymous Author
Easy to follow. Good content.
4
Anonymous Author
It was a very good course
5
Member's Profile
Great overview on SOX.
5
Member's Profile
enjoyed the overview.
5
Member's Profile
great overview course
5
Member's Profile
Very good primer!
4
Anonymous Author
gOOD INFORMATION
5
Member's Profile
Interesting.
4
Anonymous Author
Good course
4
Anonymous Author
Good
4
Member's Profile
Good
3
Anonymous Author
!

Prerequisites

No advanced preparation or prerequisites are required for this course.

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 ext. 106, or send an e-mail to .
Course Syllabus
INTRODUCTION AND OVERVIEW
SOX Primer
  12:54Sox Act Sections
  4:38Initial challenges
  8:43Initial Legislation
  8:56Legislation Changes
  11:04Sequence of Events
  9:10SOX and COSO
CONCLUSION
  2:18Course Summary
Continuous Play
  1:06:11Sarbanes Oxley (SOX) Overview
SUPPORTING MATERIALS
  PDFSlides: Sox Primer Overview
  PDFSox Primer Overview Glossary/Index
REVIEW & TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM