SOX – 20 years later – Evaluating Testing Requierments

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

  Enroll in Course

This is part of our ongoing series which takes a look at Sarbanes-Oxley requirements 20 years since the legislation 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.

This course focuses on the testing of controls for effective operation. We examine the concept at a high level considering all the changes in technology in the past twenty years. Then we utilize the processes of accounts payable, procure-to-pay and payroll to examine how to possible apply enhanced testing methods that may not have been available in 2004.

Lesson objectives
  • Testing requirements
  • Legacy testing process
  • Examine what has changed
  • Identify where to begin your automation processes.
  • Understand roadblocks in adoption process
  • Examine accounts payable and procure-to-pay process
  • Examine payroll process


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
Available in days
days after you enroll

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!