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Section 302 And Connection To XBRL

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Before starting this self study program, please go through the instructional document.


  • XBRL and Internal Controls
    7 mins
  • Sarbanes - Oxley Applicability
    17 mins
  • Managements assertions - XBRL
    29 mins
  • Control Points - Validity
    37 mins
  • Control Points - Presentations
    49 mins
  • Process - Reverse Markup
    58 mins

Course Description

You may have heard of XBRL and wonder if there is any connection to SOX section 302 and 404. 

Well, the answer is …. yes.

XBRL stands for eXtensible Business Reporting Language and is a global electronic information format designed to transmit and store business information in a machine-readable format.

The idea behind XBRL is simple.  Historically business reports treated financial information as blocks of text like a printed document or a web page. Blocks of text cannot be read by computers. But with XBRL, identifying tags provide each individual item of data with an electronic context. The SEC now mandates XBRL for publicly traded companies.

The XBRL tags are part of taxonomies developed by market constituents and are publicly available and license free. Taxonomies consist of financial concept definitions in which each business concept is defined and assigned a relationship to other concepts. Companies are required to ensure their tags are accurate and consistent. 

This IIA approved CPE course is built on the foundation of XBRL knowledge and explores the link between the SOX Act of 2002, internal controls and eXtensible Business Reporting Language (XBRL) requirements. The online CPE course will review why XBRL should be considered an internal control issue within organizations and compliance requirements for organizations. Additionally, this continuing education course will help identify how XBRL relates to control point accuracy.

This online CPE course also outlines the various impact of XBRL and inline XBRL on internal control processes and SOX section 302 & 404 and why XBRL processes should be part of your 302 and 404 financial evaluation processes. This online continuing professional education course provides valuable insight into how to prepare for those impacts and learn how to address them in detail.

Key topics covered in this online CPE webinar:

  • Background
  • Authoritative guidance
  • SOX and compliance applicability
  • Control processes
  • Controls for XBRL handling information
  • Inline XBRL

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Learning Objectives

  • To identify internal controls and link to SOX
  • To recognize compliance requirements
  • To XBRL and management assertion
  • To discover XBRL control point accuracy
  • To evaluate XBRL information handling
  • To identify XBRL roles & liabilities

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Accounting Managers
  • Accounting Practice Owners
  • Accounts Director
  • Certified Public Accountant
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Entrepreneurial CPA
  • Senior Accountant
  • Staff of Accounting Firm
  • Young CPA