Sarbanes-Oxley (SOX): Testing
Field: Auditing | Delivery Method: Self Study | CPE Hours: 1.0
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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
- 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
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.