Sarbanes-Oxley was passed in 2002 and year one of attestation for publically 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 company’s 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.

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 the process (documentation, design, evaluation).

Note: Information within this course comes from readily available public domain documents and is utilized by the trainer as a supplement for relaying the course content.