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Emerging risks seem to be an issue for all business processes these days. It’s been 20 years and counting since the Sarbanes-Oxley legislation was passed. In theory the legislative requirements outlined are still in place. Although the requirements haven’t changed, time has changed and as a result, execution of the processes has most likely changed.

On the platform are a series of courses that outline the full scope of the Sarbanes-Oxley Act and the various SOX sections. Twenty-years later the information in these courses remains relevant. However, it would be amiss to not recognize that the passage of time has changed our world. Think of various events such as economic change, technological evolution, the pandemic etc. These are just a few of the changes that may have impacted the manner in which we execute some of the processes outlined in the SOX legislation.

This course continues our series of taking a look at the Sarbanes-Oxley legislation 20 years after its passing. In this segment we focus on sourcing of emerging risks.

Other Segments of Sarbanes-Oxley Update - 20 Years Later by Lynn Fountain.
Sarbanes-Oxley Update - 20 Years Later: Accounting Risk Assessment Considerations
Sarbanes-Oxley Update - 20 Years Later: Sourcing Emerging Risks Part 1
Sarbanes-Oxley Update - 20 Years Later: Evaluating Testing Processes
Sarbanes-Oxley Update - 20 Years Later: Sourcing Emerging Risks Part 2
Sarbanes-Oxley Update - 20 Years Later: Examining Fraud Risks

Learning Objectives

  • Explore and review of risk sourcing concepts.
  • Discover and evaluating third-party risks.
    • Understand the impact of SOC reporting.
  • Explore and evaluating cybersecurity risks.
  • Explore and evaluating economic risks.
  • Identify and assessing PCAOB updated standards.
  • Discover and examining ITGC, data analytics and the power of technology.
  • Identify and assessing other risks.
Last updated/reviewed: May 25, 2022

1 Review (4 ratings)Reviews

5
Member's Profile
The course has effectively covered all the emerging risks.

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
  6:14Introduction to Sarbanes-Oxley Update - 20 Years Later: Sourcing Emerging Risks Part 1
  6:35Sourcing Risks
  13:40Evaluating Third - Party Risks
  12:46Evaluating Third Party Risks Cont'd
  13:23Cyber Security
  8:42Economic Considerations
  6:34PCAOB New Standards
  7:46ITGC Data Analytics and Power of Technology
  4:06Other Issues and Summary
CONTINUOUS PLAY
  1:19:46Sarbanes-Oxley Update - 20 Years Later: Sourcing Emerging Risks Part 1
SUPPORTING MATERIAL
  PDFSlides: Sarbanes-Oxley Update - 20 Years Later: Sourcing Emerging Risks Part 1
  PDFSarbanes-Oxley Update - 20 Years Later: Sourcing Emerging Risks Part 1 Glossary/ Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM