
This course explores how identifying and documenting controls for Sarbanes-Oxley (SOX) is key to enabling the evaluation of process design. It will also ensure testing processes can be effectively executed. Assessors must have a strong understanding of the types and methods of internal controls. Documentation methods must meet organizational needs.
To identify controls, you must understand the concept of internal control. Internal control is a process designed to provide reasonable assurance regarding the achievement of objectives in the following areas: effectiveness/efficiency of operations; reliability of financial reporting; compliance with applicable laws/regulations; and safeguarding assets. You must also understand the types of control and the various methods of documentation.
Learning Objectives
- Explore the types and methods of internal controls
- Identify controls related to Initiation, Authorization, Processing and Recording
- Identify the various methods of documentation, and recognize the differences between control narratives vs. control flowcharts
- Explore how to update and maintain documentation
Included In Certifications
This course is included in the following Certification Programs:
17 CoursesSarbanes-Oxley (SOX) Certification
- Sarbanes Oxley (SOX) Overview
- SOX: Authoritative Bodies
- Sarbanes-Oxley (SOX) Standards - Evolution
- Information Technology General Controls Primer
- COSO 2013 Overview
- Sarbanes-Oxley (SOX) Section 404
- Sarbanes-Oxley Section 302: ICFR
- Sarbanes-Oxley (SOX) And Fraud Sections
- Sarbanes-Oxley (SOX) - Top Down Risk Assessment Part 1
- Sarbanes-Oxley (SOX) - Top Down Risk Assessment Part 2
- Sarbanes-Oxley (SOX) - Entity Level Controls
- Sarbanes-Oxley (SOX) Identifying and Documenting Controls
- Sarbanes-Oxley (SOX) Testing
- Sarbanes-Oxley (SOX) - Information Technology Controls
- Sarbanes-Oxley (SOX) - Assessing Material Impact
- XBRL - Connection to SOX 302/404 and Critical Roles
- Tools For Sarbanes-Oxley Compliance
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Prerequisites
No Advanced Preparation or Prerequisites are needed for this course, but completion of the instructor's previous webinars on Sarbanes-Oxley (SOX) may be helpful