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SOX Entity Level Controls

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


  • Hard vs. Soft Controls
    6 mins
  • Challenge of Evaluating soft controls
    14 mins
  • COSO Attributes
    24 mins
  • Consider Code of Conduct
    32 mins
  • Structure
    52 mins
  • Cause and Effect
    85 mins

Course Description

Entity level control (ELCs) s are often difficult to identify but even more difficult to assess.  Soft controls are similar to entity level controls. They have less concrete or visible measures that contribute to achieving organizational objectives. So controls can be regarded as measures influencing employees’ motivation, loyalty, integrity, inspiration, standards, values. They do not lend themselves to normal validation processes.  Assessors must often utilize interviews, questionnaires and observations or other unique methods.

The webinars on top-down risk assessment discussed ELCs and some methods for assessment. This Online CPE Webinar will delve further into understanding approaches to assessing the design and operating effectiveness of ELCs and soft controls.  Challenges faced while evaluating Soft Controls will be discussed in this webinar. We will cover methods and alternatives to measuring and assessing ELCs and soft controls. You will get an idea about how to use Maturity model and how much it is effective in evaluating soft control.

Major topics covered in this online CPE webinar:

  • Hard vs. soft controls
  • Challenging of evaluating soft control 
  • Methods for assessing soft controls and determining effectiveness
  • COSO
  • Maturity Model
  • Cause and effect analysis
  • Questionnaires and surveys
  • Linking soft controls to COSO principles and financial statement assertions

Click here for more Accounting & Auditing CPE webinars.

Learning Objectives

  • To learn testing and evaluation methods
  • How to think through COSO and how the principles can be utilized
  • How to apply maturity model approach
  • How to explore hard vs soft entity level controls
  • To evaluate cause and effect analysis 

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Accounting Managers
  • Auditors
  • Certified Management Accountant
  • Certified Public Accountant
  • Chief Accounting Officer
  • Cloud Accountants
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Entrepreneurial CPA
  • Senior Accountant
  • Staff of Accounting Firm
  • Young CPA