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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).

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
Last updated/reviewed: January 28, 2018

Included In Certifications

This course is included in the following Expert Certifications:

16 CoursesSarbanes-Oxley (SOX) Certification

  1. Sarbanes Oxley (SOX) Overview
  2. SOX: Authoritative Bodies
  3. The Evolution of Sarbanes-Oxley (SOX) Auditing Standards
  4. Information Technology in Today’s Digital World: General Controls Primer
  5. COSO 2013 Framework Requirements and Implementation Overview
  6. Sarbanes-Oxley (SOX) Section 404
  7. Sarbanes-Oxley (SOX) Section 302: Internal Controls over Financial Reporting
  8. Sarbanes-Oxley (SOX) Section 806, 902, 906
  9. Sarbanes-Oxley (SOX): Preparing for a Top Down Risk Assessment Part 1
  10. Sarbanes-Oxley (SOX): Executing a Top Down Risk Assessment Part 2
  11. Sarbanes Oxley (SOX): Entity Level and Soft Controls
  12. Sarbanes-Oxley (SOX) Identifying and Documenting Controls
  13. Sarbanes-Oxley (SOX) Testing
  14. Sarbanes-Oxley (SOX) General Controls, Applications Controls, and Spreadsheet Controls
  15. Sarbanes-Oxley (SOX) Difficulty of Assessing Material Impact
  16. XBRL - Connection to SOX 302/404 and Critical Roles

73 Reviews (235 ratings)Reviews

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.
4
Member's Profile
A great overview of the Sarbanes-Oxley Legislation and the specifics of it's development. Something I would not have normally considered listening to but beneficial to anyone who desires a full understanding of Sarbanes-Oxley.
5
Member's Profile
What I liked the most is how Lynn explained the practical difficulties they faced when SOX was first implemented and explaining the learning curve they went through to understand the SOX legislation better. Excellent.
5
Member's Profile
I liked that I got a clear understanding of how SOX affected companies and what their issues were along the way. I also liked that the information was given in sequential order in a clear and concise manner.
4
Member's Profile
This course was very informative and gives a broad overview of SOX and why it was started. It was also nice that not a lot of information was thrown at you and important information was highlighted.
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.
4
Member's Profile
The course was very informational from a SOX legislation standpoint. I think this course is perfect for new auditors or individuals that are not familiar with the evolution of Sarbanes Oxley.
4
Anonymous Author
Lynn is an amazing and effective speaker. This is a good refresher course about SOX. The topics included are good to meet the overall objective of this webinar.
5
Anonymous Author
This course provided an excellent foundation for understanding the origins of SOX legislation, its objectives, its impact on publicly traded companies.
4
Member's Profile
A great overview of SOX and COSO 2013.Helped me understand the basic reasons of why SOX was needed and the road taken to get to where we are today.
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
Member's Profile
Very useful course. It is helpful that the author was present during the period when SOX was born. That really provided a deep insight.
3
Member's Profile
Overall this was a good course to learn about the COSO framework and effects of the Sarbanes Oxley. The professor is very informative.
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.
5
Member's Profile
This course was exactly as stated, an overview of SOX. The basics were effectively communicated and easy to follow.
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.
5
Member's Profile
The seminar was very helpful and concise. This is a must have for those in the audit or compliance fields.
5
Member's Profile
Very useful overview of SOX and how it's approached from auditors and companies' management perspective.
4
Member's Profile
This is a very informational, though general, course. There is a lot of good background information.
5
Member's Profile
Great starter course for getting to know about SOX. Presented more clearly than others I've seen.
4
Anonymous Author
Well organized, but not enough detail. Employees above the manager level should take this course.
4
Member's Profile
Program materials were relevant and contributed to the achievement of the learning objectives.
5
Member's Profile
The instructor was very informative and kept information flowing in a consistent manner.
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.
4
Member's Profile
I liked the course but I think the slides / materials needs to be beefed up more
5
Member's Profile
The course was great and the information provided was introductory, but helpful.
5
Anonymous Author
Helpful overview of requirements...slides and definitions page were instructive
5
Member's Profile
Very good intro to the important points for someone in this space to focus on
3
Member's Profile
A great refresher of how the Sarbanes Oxley act ties into Internal Controls.
5
Member's Profile
Liked the historical perspective of the evolution of the Sarbanes-Oxley Act.
4
Member's Profile
Very informative. I liked learning about the history and background of SOX.
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
I enjoyed this course and the instructor's knowledge of the subject.
3
Member's Profile
Concepts are nicely explained in details . Need to go to other parts
5
Anonymous Author
Very informative course, learn lot many things about SOX. Thanks!
4
Member's Profile
This was a good introduction to what SOX is and the purpose.
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
It was good and hepful.It has given an overview of SOX
5
Anonymous Author
Very good overview of the SOX and COSO requirements.
5
Member's Profile
well organized and sufficient depth for an overview.
5
Member's Profile
This was a good introduction to Sarbanes-Oxley (SOX)
4
Member's Profile
Nice history of SOX, it"s evolution and future.
4
Anonymous Author
Good overview of very important legislation.
4
Anonymous Author
Good overview of SOX and its implementation.
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
Anonymous Author
Good introduction to Sarbanes Oxley.
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
great overview course
5
Member's Profile
enjoyed the overview.
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
4
Member's Profile
Fine
5
Member's Profile
Nice
3
Anonymous Author
!

Prerequisites

Course Complexity: Foundational

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 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