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SOX Testing

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


  • Sarbanes-Oxley Sequence
    5 mins
  • Design Effectiveness
    14 mins
  • Testing Operating Effectiveness
    20 mins
  • SOX - Nature of Tests
    34 mins
  • Observation
    50 mins

Course Description

SOX is a U.S. federal law requiring all public companies doing business in the United States to comply with the regulation. The law is intended to increase the accuracy and reliability of corporate disclosures in financial statements while protecting investors from fraudulent accounting practices. It also increases the responsibility of corporate governance. The bill was introduced following the Enron Corporation, WorldCom, and Tyco International fraud and accounting scandals in the early 2000s.

It would be nice if the SEC could just use the honor system for compliance. But we all know that outside of the Boy Scouts and maybe elementary school classrooms – emphasis on the maybe – there's a very good reason for rules and regulations and Sarbanes-Oxley testing is a perfect example of that notion, a mandatory system of checks and balances that ensures everyone is playing by the rules. 

Often, when the term Sarbanes-Oxley come up, individuals contemplate the testing processes that are required to be executed.  SOX compliance testing is the process by which a company’s management assesses internal controls over financial reporting. This control testing is mandated by The Sarbanes-Oxley Act of 2002 (SOX). But as evidenced many things must occur prior to even beginning to contemplate what, when and how to test. 

This online CPE course focuses on the validation of control operations, which is executed through test of controls. Tests can be performed in multiple ways and will be dependent on the type of control.  In some instances, several tests may be performed on one control.

Major topics covered in this online CPE webinar:

  • Selecting controls to test
  • Testing design/operating effectiveness
  • Relationship of risk and evidence
  • Nature/timing of test of controls
  • Key vs. secondary controls

Testing processes

  • Inquiry
  • Observation
  • Re-performance
  • Walkthroughs
  • Data Mining
  • Documenting testing results

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Learning Objectives

  • To identify methods to ensure the proper controls are selected for testing.
  • To identify the variance between key controls and secondary controls.
  • To discuss testing procedures for design and operating effectiveness of controls.
  • To evaluate methods for executing testing such as: inquiry, observation, reperformance, walkthroughs, and data mining.
  • To explore the nature of timing for your test of controls.

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Accounting Managers
  • Auditors
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Entrepreneurial CPA
  • Senior Accountant
  • Staff of Accounting Firm
  • Young CPA