Sarbanes-Oxley (SOX) Testing

Course details

Often, when the term Sarbanes-Oxley (SOX) comes up, individuals contemplate the testing processes that are required to be executed.  As evidenced in previous courses, many things must occur prior to even beginning to contemplate what, when and how to test.  Previous courses have discussed an overview of the Sarbanes-Oxley legislation at a high level, SOX authoritative bodies including the Public Company Accounting Oversight Board (PCAOB) and the Securities and Exchange Commission (SEC), the evolution of the Sarbanes-Oxley standards, performing a top down risk assessment (RA), evaluating entity level and soft controls, SOX sections 404, 302, 806, 902, and 906, and the connection to an internal control framework and the Committee of Sponsoring Organizations (COSO) 2013.

This course focuses on the validation of control operations, which is executed through tests 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.