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These documents are ancillary to the Sarbanes-Oxley certificate program and are to be used as guides for conducting SOX compliance.

This section provides a few templates and information sheets that can be utilized and refined for your Sarbanes-Oxley compliance. It is important to note that these tools should NOT be used as a simple check-list. They must be appropriately tailored to your organization. They are being provided to assist participants in brainstorming and developing the proper documentation needed to comply with the legislation. They include:

  1. Sarbanes-Oxley Titles – Information Sheet

    This is a summary document that outlines the important eleven titles of the Sarbanes-Oxley Act.

  2. COSO Principles – Information Sheet

    This document is a summary narrative of the COSO 2013 Components and Principles.

  3. ELC – Control Environment Questionnaire - Template

    This is a sample questionnaire that can be tailored to be used to assist in evaluating an organization’s control environment.

  4. ELC Examples – Information Sheet

    This document provides examples of entity level controls.

  5. Sarbanes-Oxley Key Terms – Information Sheet

    This document provides additional key terms that apply when complying with Sarbanes-Oxley.

  6. Sarbanes-Oxley Controls Over Technology – Information Sheet

    This document is a graphic that provides information about information technology controls as they relate to Sarbanes-Oxley.

  7. Risk/Control Matrix - Template

    This is a comprehensive worksheet that can be tailored to be used as a risk and control documentation matrix. It includes relevant financial statement assertions as well as aspects of information that should be documented.

  8. COSO 2013 Principle Mapping - Template

    This document can be used to assist in mapping the 2013 COSO Principles to control activities.

  9. SOX Accounting Risk Assessment – Information Sheet

    This document provides information for performing a top-down accounting risk assessment for SOX including a list of financial statement assertions.

  10. SOX Materiality Discussion – Information Sheet

    This document provides further information for considering how to evaluate and measure a potential material weakness for SOX purposes.

  11. SOX Documentation process – Information Sheet

    This document provides information on the methods to use to document processes for Sarbanes-Oxley.

  12. SOX Testing process – Information Sheet

    This document provides information on the processes to use to perform compliance testing for Sarbanes-Oxley.

  13. Sarbanes-Oxley – Considerations for Scoping Spreadsheets – Information Sheet

    Organizations utilize spreadsheets for many purposes. It is often difficult to know whether a spreadsheet falls within the criteria for testing for Sarbanes-Oxley. This information guide provides some insight into considerations to be given when trying to determine what spreadsheets to include in testing processes.

  14. COSO Control Environment Maturity Model – Template

    This is a complete template that can be used in assessing the maturity of various soft components of the control environment. Typically, this spreadsheet is utilized during a facilitated session where participants will vote on the stages of each process. However, it can be used as a brainstorming evaluation tool. In addition – some attributes listed may not be relevant to your organization. You must tailor this spreadsheet accordingly.

  15. COSO Risk Assessment Questionnaire – Template

    This template can be used as a guide for evaluating the COSO components.

  16. Control Environment Audit Work Program – Template

    This template provides questions that can be used or tailored when evaluating an organization’s control environment.

  17. Aggregation worksheet for deficiencies – Template

    This worksheet can be used to list and link all deficiencies to financial statement assertions and then examine whether any deficiencies aggregate up to a material weakness.

  18. Flowchart – Disclosure Controls and Procedures – Worksheet

    This is a general flowchart of a disclosure control and procedure process that can be used to evaluate against current organizational processes.

  19. Segregation of Duties Analysis Template for Treasury Process

    Duties to consider determining the adequacy of SOD for cash receipts transactions/treasury are listed in the following chart. In smaller companies, these duties may also need to be reviewed along with other functions, as some individuals may have responsibilities in more than one area.

    To complete the matrix, first examine the responsibilities listed and tailor them to your entity. Next, list the responsible position or person in each of the columns. Then review the matrix and examine whether any responsibilities create SOD conflicts. Completion of this chart is intended to highlight potentially conflicting duties, not to be the only method of identifying all such conflicting duties.

  20. Segregation of Duties Analysis Template for the Payroll Process

    The duties to be considered in determining the adequacy of SOD for payroll transactions are listed in the following chart. In smaller companies, these duties may also need to be reviewed along with those of other functions, as some individuals may have responsibilities in more than one area.

    To complete the matrix, first examine the responsibilities listed and tailor them to your entity. Next, list the responsible position or person in each of the columns. Then review the matrix and examine whether any responsibilities create SOD conflicts. Completion of this chart is intended to highlight potentially conflicting duties, not to be the only method of identifying all such conflicting duties.

  21. Segregation of Duties Analysis Template for the Accounts Payable and Purchasing Process

    The duties to be considered in determining the adequacy of SOD for purchases transactions are listed in the following chart. In smaller organizations, these duties may also need to be reviewed along with those of other functions, as some individuals may have responsibilities in more than one area.

    To complete the matrix, first examine the responsibilities listed and tailor them to your entity. Next, list the responsible position or person in each of the columns. Then review the matrix and examine whether any responsibilities create SOD conflicts.

  22. Segregation of Duties Analysis Template for the Revenue Process

    The duties to be considered in determining the adequacy of SOD for those responsible for sales transactions are listed in the following chart. As with other functions, in smaller companies, these duties may need to be reviewed along with those of other functions, as some individuals may have responsibilities in more than one area.

    To complete the matrix, first examine the responsibilities listed and tailor them to your entity. Next, list the responsible position or person in each of the columns. Then review the matrix and examine whether any responsibilities create SOD conflicts. Completion of this chart is intended to highlight potentially conflicting duties, not to be the only method of identifying all such conflicting duties.

  23. Template for Evaluation of Financial Reporting Process considering COSO Controls

    This template can be used and tailored to evaluate a company’s financial reporting process using COSO concepts.

  24. Documenting Processes Utilizing Narratives and Process Flows – Instructional

    This document provides instructional information about what to include in process narratives and flowcharts when documenting SOX processes.

  25. SOX Document Process Flow

    This document is a process flow showing a project approach to SOX.

Last updated/reviewed: November 9, 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

2 Reviews (2 ratings)Reviews

4
Member's Profile
Coso Principles overview, recap on Risk control Matrix.
4
Anonymous Author
Thank you for including these! These are very helpful

Education Provider Information

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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
  PDF1. Summary of Sarbanes Oxley Act Titles
  PDF2. COSO Principles
  XLSX3. ELC - Control Environment Questionnaire
  PDF4. ELC Examples
  PDF5. Sarbanes Oxley Key Terms
  PDF6. Sarbanes Oxley IT Controls
  XLSX7. Risk Control Matrix
  XLSX8. COSO 2013 Principles Mapping
  PDF9. SOX Accounting RA
  PDF10. SOX Materiality Discussion
  PDF11. SOX Documentation Process
  PDF12. SOX Testing Process
  PDF13. SOX Spreadsheet Testing Information
  PDF14. COSO Control Environment
  PDF15. COSO Questionnaire AP Example
  PDF16. Control Environment Audit Work Program
  XLSX17. Summary of Aggregated Deficiencies
  PDF18. Flow - Disclosure Controls and Procedures
  PDF19. SOD Treasury
  PDF20. SOD Payroll Process
  PDF21. SOD Purchasing and AP
  PDF22. SOD Revenue Process
  PDF23. Financial Reporting COSO Questionanaire
  PDF24. SOX Documenting-processes-controls-sarbanes-oxley-guide
  PDF25. SOX Process Steps
review and test
 examFINAL EXAM