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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: November 21, 2019

Included In Certifications

This course is included in the following Certification Programs:

17 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
  17. Tools For Sarbanes-Oxley Compliance

163 Reviews (570 ratings)Reviews

4
Anonymous Author
Just wondering whether all information in the presentation is up-to-date as I noticed that the presentation slide used was dated 2015.
4
Anonymous Author
Good solid overview of SOX. This presentation provided good insight into the regulatory changes over the years.
5
Anonymous Author
Great course, I would recommend. Great overview of SOX and very helpful. thank you!
5
Anonymous Author
This course was very informative on the background for SOX. It was a great primer and a great lead in to the other courses mentioned in the webinar. This is course provided a great foundation for learning more about Section 404 and Section 302. It was easy to follow and the presenter was both informative and interesting.
4
Anonymous Author
This course gives a quick, informative overview of a complex topic. The speaker explains many points very clearly. Some points, however, did not come across understandably. I am looking forward to watching the Miss Fountain's other course dedicated to Sarbanes Oxley act 404.
5
Anonymous Author
I like the material a lot. It gives a brief summary of SOX and its significance in a very concise manner. This is very brief introduction to anyone who wants the first level information on SOX compliance before going into a indepth understanding.
5
Anonymous Author
Great course covering the basics over SOX. Instructor was very clear and concise in her communications. I was able to understand in more detail the reasoning behind why SOX was implemented into the public industry. I would recommend this course.
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
Anonymous Author
Very good overview. The instructor clearly understood the material and presented it in an interesting manner. The supporting documents were also very well done and informative. I will definitely reference these from time to time.
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.
5
Member's Profile
The course instructor did an excellent job conveying the information. Slide presentation was thorough and easy to understand. I hope the rest of the SOX Certification materials are on par with the start.
4
Anonymous Author
Не все что было в финальном экзамене рассматривалось в презентациях. Многие вещи были только сказаны вскользь
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
Anonymous Author
This course provides a clear and succinct overview and history of the SOX legislation and how it has evolved. The presenter's experience in the area of SOX compliance makes it interesting to listen to.
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
Anonymous Author
I noticed that some questions were not explained clearly during this part of the course. About the trainer, I think that she has a good communication, is friendly and she is straight to the point.
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
Member's Profile
I appreciated the added feature of Ms. Fountain's web-cam of her talking. The expressions on her face and seeing her speak about the subject helped with learning this complicated subject.
4
Anonymous Author
This course was an overview of SOX but not detailed enough regarding SOX reporting from an Accounts Payable position view. Would suggest others to choose a different SOX course if in AP.
5
Anonymous Author
The Sarbanes Oxley course was very informative. I like that there are different classes offered to get more into the details of each section instead of being overwhelmed in one course.
4
Member's Profile
This course is an overview, if you are looking for general information on the SOX act this course if fine. If you are looking for detailed information this is not the course you want.
5
Anonymous Author
Very useful as a practical guide and as a historical perspective (I was very involved with SOX work from the beginning until 2011, when my employer got bought by a European company).
5
Member's Profile
I had little knowledge of SOX and don't specifically use it in my job, however it is good knowledge to have. You never know when you will have to utilize the information.
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
Member's Profile
Lynn Fountain is on fire. Yet another fantastic course. Material was on point and a great refresher for those of us that have been out of the SOX game for a while.
5
Member's Profile
This course gave a good historical explanation of the underlying reasons for why Sarbanes Oxley was passed, along with a brief explanation of every section.
5
Member's Profile
One of the best courses available and a must-do as well. The supporting materials allowed me to actually listen rather than take notes for the final exam.
4
Member's Profile
Good refresher course related to Sarbanes-Oxley. It was especially helpful given that this is our company's first year of having to be 404(b) compliant.
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
Anonymous Author
I really enjoyed this course. I think it was a great overview of Sarbanes-Oxley and helped increased my knowledge and understanding of the legislation.
5
Member's Profile
This discussion of SOX was very helpful, and more especially, really hit the points that are most crucial in my opinion to address the point of SOX.
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.
4
Anonymous Author
It could have been more engaging and I wish it had spent less time on the history of the legislation and more on today's impacts.
5
Anonymous Author
Very well presented. Slides very informative with additional information offered by presenter. Good historical line of SOX life.
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.
5
Member's Profile
A very good overview of SOX, the components involved in its inception, its changes over the years and its intended functionality.
5
Anonymous Author
This course provides a good overview of the Sarbanes-Oxley Act of 2002. Lynn Fountain does a good job talking about the subject.
4
Member's Profile
The delivery style of the facilitator has helped me to understand SOX better.It was very beneficial.Highly recommended! Thanks
5
Anonymous Author
This course was excellent. It kept me engaged and the information provided was very useful and will be utilized in the future.
5
Member's Profile
The material was presented in a very clear manner. I especially liked that this course had a video of the presenter speaking.
5
Anonymous Author
Great overview of the SOX process, touching on all of the sections of the regulation with a focus on SOX 404 top-down risk.
4
Anonymous Author
Excellent refresher course on the history and content involved in this legislation. Well-presented and engaging as always.
4
Anonymous Author
Thorough but somewhat dry overview of the topic. More experienced-based examples and less history would be more effective.
5
Anonymous Author
Excellent introduction to Sarbanes Oxley, COSO and internal controls in general. Easy to understand and highly recommended!
5
Member's Profile
Excellent. The speaker was like an export on the material, she did a wonderful job with the power point slides as well.
5
Anonymous Author
I thought the course provided a good foundational understanding of the SOX legislation and the requirements of the Act.
5
Anonymous Author
Really helpful with explaining SOX and COSO. Two things I'm looking to expand my knowledge on as I grow as an auditor.
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
The teaching and the illustration / explanation is effective and through this we can understand the basics of SOX
5
Member's Profile
excellent overview and I learned a lot about the history of sox and why we have to do some of things we do today
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
This is another example of an excellent information resource for Accountants. This instructor is amazing!!!!
5
Anonymous Author
The seminar was very helpful and concise. This is a must have for those in the audit or compliance fields.
5
Member's Profile
This course was very informative and allowed me to walk through SOX with a good overview and understanding
5
Member's Profile
This course gave a good overview of SOX, where it came from and a high-level overview of what is required.
3
Anonymous Author
Good initial overview course at a broad level with the legislation's history and subsequent amendments.
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 course helped to identify key changes that resulted from SOX and the important factors to consider.
4
Anonymous Author
Concise overview. Provides enough information to determine direction needed for further coursework.
4
Member's Profile
This is a very informational, though general, course. There is a lot of good background information.
4
Anonymous Author
this was a bit difficult for me. Not my profession so learning from the beginning with no background.
5
Member's Profile
Great detail in SOX, would recommend to any one trying to gain an in-depth understanding around SOX.
5
Member's Profile
Very clear introduction about the topic, and an interesting summarized about the Legislation changes
3
Member's Profile
I would have liked to have more detailed examples of problems in specific accounts and statements.
3
Member's Profile
The material presented was clear and concise. The exam questions were not as clear and concise.
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.
5
Member's Profile
Provided great background information to why we have SOx and an overview of the SOx requirements.
5
Anonymous Author
Great information. Helps me understand why our auditors audit as much as they do in my company.
4
Member's Profile
Program materials were relevant and contributed to the achievement of the learning objectives.
4
Member's Profile
SOX compliance has always felt over my head, so this course really helped me to understand it.
4
Member's Profile
This course as a very informative course that gave a good background of the Sarbanes-Oxley Act
4
Member's Profile
Good - but I think the slides provided are a bit different from what was shown in the course.
5
Anonymous Author
Overall, excellent course. It would be beneficial for the instructor to update the material.
5
Anonymous Author
Thank you Lynn for the great primer and refresher on Sarbanes-Oxley Act! It's very helpful.
4
Anonymous Author
Course presented comprehensive overview of the purpose/intent of the Sarbanes Oxley Act.
5
Member's Profile
The instructor was very informative and kept information flowing in a consistent manner.
5
Anonymous Author
Interesting introduction to SOX and how it has impacted corporate financial reporting...
5
Member's Profile
Good speaker. A lot of information provided but Lynn kept my interest. Learned a lot.
4
Member's Profile
I liked the picture about Sequence of events, it was informative and well illustrated
4
Member's Profile
Good general overview. Lots of material to cover generally in short period of time.
5
Anonymous Author
Good refresher overall for those having to dive back into completing some SOX work.
4
Anonymous Author
Good overview of how SOX came to be and changes since the original implementation.
5
Anonymous Author
Great examples & update with the 2013 COSO requirements. presentation well done.
5
Member's Profile
Good overview. Nothing too surprising. This would be a good introductory course.
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
This is a good refresher of the Sarbanes Oxley Act. The course was informative.
5
Member's Profile
Very good intro to the important points for someone in this space to focus on
4
Anonymous Author
This was a very good course on Sarbanes Oxley that I enjoyed a lot. Thank you.
2
Anonymous Author
I enjoyed the course, giving overall SOX history and changes in legislation.
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
Anonymous Author
Good overview of SOX. A lot of information presented quickly and concisely.
4
Member's Profile
This was very educational and a definite start to some additional research
5
Member's Profile
informational and interesting and learned a lot of the fundamentals of SOX
5
Anonymous Author
This is a good introduction to SOX and its purpose. It is a good overview.
5
Member's Profile
Clear and understandable presentation with related historical background.
5
Anonymous Author
The course was very rewarding and I find it benefiting to my line of work.
4
Anonymous Author
Great primer course for SOX. Easy to follow lecture and valuable content.
3
Member's Profile
Pulling out the difference between Auditing Standard 2 and 5 really helps!
4
Member's Profile
This was a very informative overview of SOX history and its importance.
5
Member's Profile
Very informative. Covered a lot of material in a small window of time.
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
Great course on SOX’ background and rationale for implementing.
5
Anonymous Author
Very informative course, learn lot many things about SOX. Thanks!
5
Anonymous Author
Great over view of SOX for someone with little experience with it.
5
Anonymous Author
This course helped strengthen my understanding of SOX compliance.
5
Member's Profile
Good class on the basics and background of SOX. Well done class.
5
Member's Profile
Great overview! The trainer was very engaging. Easy to follow.
5
Anonymous Author
This section was very challenging, but I learned a lot from it!
5
Anonymous Author
Great info on SOX and it was great learning the history on it.
4
Anonymous Author
This was a great overview of SOX. Interested in seeing more.
4
Member's Profile
This was a good introduction to what SOX is and the purpose.
5
Anonymous Author
tough test. Pay attention, you'll need to. I learned a lot.
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
Member's Profile
Excellent summary and nitroduction to the next courses
5
Anonymous Author
Very helpful information and effective presentation.
5
Anonymous Author
The course provided a very high level 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
Anonymous Author
Excellent overview of the SOX reform and provisions!
5
Member's Profile
This was a good introduction to Sarbanes-Oxley (SOX)
5
Member's Profile
very thorough and informative class. well worth it!
5
Anonymous Author
Very well presented. Easy to understand and follow.
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 .

1 QuestionCourse Questions and Answers

User picture

The seminar was very helpful and concise. This is a must have for those in the audit or compliance fields.

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