Sarbanes-Oxley (SOX): Testing

Field: Auditing | Delivery Method: Self Study | CPE Hours: 1.0

  Enroll in Course

Often, when the term Sarbanes-Oxley come up, individuals contemplate the testing processes that are required to be executed. As evidenced in previous webinars, many things must occur prior to even beginning to contemplate what, when and how to test. Previous webinars have discussed the concepts: The holistic Sarbanes-Oxley legislation and an overview at a high level, SOX authoritative bodies (the PCAOB and SEC), the evolution of the Sarbanes-Oxley standards, performing a top down risk assessment, evaluating entity level and soft controls SOX sections 404, 302, 806, 902, 906, the connection to an internal control framework and COSO 2013

This segment will focus on the validation of operation. Validation of control operation 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.
Lesson objectives:
  • 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

Field: Auditing
CPE: 1.0
Delivery Method: Self-Study
Format: Video




Your Instructor


Lynn Fountain
Lynn Fountain

Consultant, CPA, CGMA, CRMA, MBA, Past Chief Audit Executive

Business Consultant, Trainer, Author


Ms. Fountain has over 40 years of experience spanning public accounting, industry accounting and consulting. Sixteen years of that experience has been in the field of internal audit, risk managment and process improvement. She is well adept to assist your organization evaluate business strategy, perform risk assessments, establish a Sarbanes-Oxley process, synergizing internal audit processes or perform process improvement projects.


As a past corporate executive Lynn has a passion for working with professionals to enhance their processes and provide leading edge education. She has authored and delivered hundreds of training courses for accounting, finance and audit professionals. Her training is filled with not just theory but real world application.


Ms. Fountain has authored three technical publications:

-Leading the Internal Audit Function 

-Raise the Red Flag

-Ethics and the Internal Auditor's political dilemma


Lynn is a recognized leader in the internal audit profession as well as a recognized business professional.  


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


https://www.lynnfountain.net/


Frequently Asked Questions


When does the course start and finish?
The course starts now and never ends! It is a completely self-paced online course - you decide when you start and when you finish.
How long do I have access to the course?
How does lifetime access sound? After enrolling, you have unlimited access to this course for as long as you like - across any and all devices you own.
What if I am unhappy with the course?
We would never want you to be unhappy! If you are unsatisfied with your purchase, contact us in the first 7 days and we will give you a full refund.

Get started now!