Sarbanes-Oxley 20 years later – Sourcing Emerging Risks Part 2

Field: Auditing | Delivery Method: Self Study | CPE Hours: 2.0

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This course is part two in our “Sourcing Emerging Risks” course for Sarbanes-Oxley 20 years later. Emerging risks seem to be an issue for all business processes these days. It’s been 20 years and counting since the Sarbanes-Oxley legislation was passed. In theory the legislative requirements outlined are still in place. Although the requirements haven’t changed, time has changed and as a result, execution of the processes has most likely changed.


On the platform are a series of courses that outline the full scope of the Sarbanes-Oxley Act and the various SOX sections. Twenty-years later the information in these courses remains relevant. However, it would be amiss to not recognize that the passage of time has changed our world. Think of various events such as economic change, technological evolution, the pandemic etc. These are just a few of the changes that may have impacted the manner in which we execute some of the processes outlined in the SOX legislation.

In this segment we will focus on sourcing of emerging risks by utilizing to COSO principles.


Lesson Objectives
  • Examine changing concepts of the Control Environment.
    • Understanding skill sourcing issues.
  • Understand important elements of the Risk Assessment component.
  • Examine the evolution of the Information & Communication components and the Monitoring Component


Field: Auditing
CPE: 2.0
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/


Course Curriculum


  First Section
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