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SOX Identifying And Documenting Controls

  • Accountant
  • CRMA
  • CFE
  • CGAP
  • CGFM
  • CIA
  • CMA
  • CPA (US)
  • CVA
  • IAP
  • QIAL
  • CWS

Published: April, 2022

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  • Course Description
  • Course Qualification
  • Presenter
  • FAQ

Course Description

Course Description

No one can claim that SOX 404 compliance and developing a SOX controls compliance program is easy. We can say, however, that the overall process has become much easier after years of practice and an evolving understanding—by regulators, companies, auditors and, yes, consultants—over what’s needed to create a solid internal control framework that reduces the risk of a material misstatement of the financial statements.

In fact, the process has opened up incredible efficiencies within companies as they discover during the identification, and documentation of their Sarbanes-Oxley internal controls that there are much better ways of getting done. This applies to the operations within the finance department and beyond that has any effect on how financial information is processed, analyzed and reported.

This online CPE course explores how Identifying and documenting controls for Sarbanes-Oxley is key to enabling the evaluation of process design.  It will also ensure testing processes can be effectively executed.  Assessors must have a strong understanding of the types and methods of internal controls.  Documentation methods must meet organizational needs.

To identify controls, you must understand the concept of internal control.  Internal control is a process designed to provide reasonable assurance regarding the achievement of objectives in the following areas: effectiveness/efficiency of operations; reliability of financial reporting; compliance with applicable laws/regulations; safeguarding assets.  You must also understand the types of control and the various methods of documentation.

This webinar will cover the following key topics:

  • Understanding controls
  • Types of controls
  • Identifying controls
    • Initiation
    • Authorization
    • Processing
    • Recording
  • Determining what to document
  • Methods for documenting
    • Control narratives vs. control flowcharts
  • Updating and maintaining documentation

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  • 1.1 Introduction
  • 00:05:20
  • 1.2 Agenda
  • 00:01:37

  • 2.1 Internal controls
  • 00:02:56
  • 2.2 Types of controls
  • 00:06:35
  • 2.3 Identifying controls
  • 00:04:18
  • 2.4 Initiation controls
  • 00:02:11
  • 2.5 Documentation
  • 00:03:28

  • 3.1 Authorization and its documentation
  • 00:05:59
  • 3.2 Processing and its documentation
  • 00:03:35
  • 3.3 Recording and its documentation
  • 00:03:23
  • 3.4 General document requirements
  • 00:01:27

  • 4.1 Determining what to document
  • 00:13:19
  • 4.2 Types of documentation
  • 00:02:58
  • 4.3 Flowcharts
  • 00:08:33
  • 4.4 Flowchart identified controls
  • 00:06:32
  • 4.5 Narratives
  • 00:06:07
  • 4.6 Policies/procedures and organization charts
  • 00:03:57
  • 4.7 Forms, Templates, checklists
  • 00:01:56
  • 4.8 Questionnaires and surveys
  • 00:03:26
  • 4.9 Updating and maintaining documents
  • 00:02:56

  • 5.1 Summary
  • 00:04:39
  • 5.2 Ending Speech
  • 00:00:14

Learning Objectives

  • To explore the types and methods of internal controls.
  • To identify controls related to Initiation, Authorization, Processing and Recording.
  • To identify the various methods of documentation, and recognize the differences between control narratives vs. control flowcharts.
  • To explore how to update and maintain documentation.

Recommended For

  • This IIA Approved SOX webinar is recommended for CIA and all other titles governed by IIA.
  • This online CPE webinar is recommended for CPA, CMA, Accountants and Finance Professionals, CFOs, CEOs, Compliance professionals involved in forming and assessing internal controls.

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Accounting Managers
  • Accounts Director
  • Auditors
  • Certified Public Accountant (CPA)
  • Certified Senior Advisor
  • 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

Course Qualification

Webinar Qualifies For

  • 2 General Credit for Accountant/Bookkeeper/Tax Professionals
  • 2 CPE Credit for Internal Audit Practitioner (IAP)
  • 2 CPE Credit for Certification in Risk Management Assurance (CRMA)
  • 2 CPE Credit of Auditing for Certified Management Accountants (CMA)
  • 2 CPE Credit of Auditing for Certified Public Accountants (CPA-US)
  • 2 CPE Credit of Internal Auditing for Certified Internal Auditors (CIA)
  • 2 CPE Credit for Qualification in Internal Audit Leadership (QIAL)
  • 2 CE Credit for Certified Fiduciary & Investment Risk Specialist (CFIRS)
  • 2 CE Credit for Certified Wealth Strategist (CWS)
  • 2 CPD Credit of Auditing for Certified Financial Forensics (CFF)
  • 2 CPE Credit of Auditing for Certified Fraud Examiner (CFE)
  • 2 CPE Credit of Auditing for Certified Valuation Analyst (CVA)
  • 2 CPE Credit of Auditing for Certified Business Appraiser/Master Certified Business Appraiser (CBA/MCBA)
  • 2 CPE Credit for Certified Government Auditing Professional (CGAP)
  • 2 CPE Credit for Certified Government Financial Manager (CGFM)

Additional details

  • Course Level :
  • Credits :
  • Instructional Method :
    QAS Self Study
  • Pre-requisites :
  • Advance Preparation :


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About Presenter

Lynn Fountain, CRMA, CPA (US), CGMA, MBA

Owner, Lynn Fountain Consulting and Training

Lynn Fountain has over 39 years of experience spanning public accounting, corporate accounting and consulting. 20 years of her experience has been working in the areas of internal and external auditing and risk management. She is a subject matter expert in multiple fields including internal audit, ethics, fraud evaluations, Sarbanes-Oxley, enterprise risk management, governance, financial management and compliance.  Lynn has held two Chief Audit Executive (CAE) positions for international companies.   In one of her roles as CAE, she assisted in the investigation of a multi-million-dollar fraud scheme perpetrated by a vendor that spanned 7 years and implicated 20 employees.  The fraud was formally investigation by the FBI and resulted in 5 indictments estimating a $13M fraud loss.

Ms. Fountain is currently engaged in her own consulting and training practice.  She has successfully executed on several consulting assignments spanning areas of accounting, risk, ERM and internal audit.  She is a highly sought-after trainer and international speaker and has produced hundreds of courses delivered through seminars, conferences and on-demand training.  She is the author of three separate technical books. 

  • Raise the Red Flag – The Internal Auditors Guide to Fraud Evaluations”.
  • Leading the Internal Audit Function
  • Ethics and the Internal Auditor’s Dilemma

Ms. Fountain obtained her BSBA from Pittsburg State University and her MBA from Washburn University in Kansas. She has her CPA, CGMA, CRMA credentials. 

About Company

Lynn Fountain Consulting and Training

Ms. Fountain has become known as an international trainer on topics of Leadership, Internal Audit, Accounting, Finance, Ethics, Business Processes, Bookkeeping, Cybersecurity and Business Issues.  She has over 150 training topics that can be tailored to meet your needs.


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Ratings and Review


9 Ratings



Very Good









Kaleb Hoefler, CPA (US)

Jul 27th, 2022

Autoplay skipped several section of the video and had to go back and watch them after the whole video finished

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