Last updated 8/2017
MP4 | Video: h264, 1280x720 | Audio: AAC, 44.1 KHz
Language: English | Size: 294.24 MB | Duration: 1h 33m
This course speaks directly to the importance of general controls (GC), application controls (AC) and spreadsheet.
What you'll learn
Identify controls to evaluate as it relates to Information Technology (IT) and Sarbanes-Oxley (SOX).
Explore the IT Control Framework, and recognize how to approach IT evaluation.
Explore IT Entity controls.
Explore Application Controls (AC) vs. General Controls (GC).
Identify Information Technology General Controls (ITGC) that are specific to Financial Reporting (FR).
Requirements
No advanced preparation or prerequisites are needed for this course, but completion of the instructor's previous webinars on Sarbanes-Oxley (SOX) may be helpful.
Description
This course speaks directly to the importance of general controls (GC), application controls (AC) and spreadsheet controls as they relate to Sarbanes-Oxley (SOX). In the initial years of SOX compliance, many felt that a material weakness could not result from a failure of any type of Information Technology (IT) control. The world has changed, and IT is no longer simply a back office function. IT is of strategic importance to internal control over financial reporting (ICFR), and it must be adequately evaluated from both a GC and AC level.
The Public Company Accounting Oversight Board (PCAOB) and Securities and Exchange Commission (SEC) guidance states technology controls should only be part of SOX 404 to the extent specific financial risks are addressed. This approach can significantly reduce the scope of IT controls required in the assessment. Scoping decision is part of the entity's top-down risk assessment and can utilize a baselining approach. However, to understand the aspects of how to scope and baseline information technology controls, the assessor must have a strong understanding of how technology controls impact internal controls over financial reporting.
If you would like Continuing Education Credit (e.g. CPE, CE, CPD, etc.) for this course, it is available if you take this course on the Illumeo dot com platform under course title: Sarbanes-Oxley (SOX) General Controls, Applications Controls, and Spreadsheet Controls. Illumeo is certified to provide CPE in over two dozen different professional certifications covering finance, accounting, treasury, internal audit, HR, and more. However, in order to receive CPE credit the courses must be taken on an 'approved-by-the-governing-body' CPE platform, and for over two dozen corporate professional certifications, that is the Illumeo platform. Go to Illumeo dot com to learn more.
Overview
Section 1: Introduction
Lecture 1 Introduction to (SOX) General, Application, and Spreadsheet Controls
Lecture 2 IT and SOX
Lecture 3 Identifying Technical Controls to Evaluate
Lecture 4 IT Controls Framework
Lecture 5 Technology Entity Controls
Lecture 6 Application Vs. General Controls
Lecture 7 ITGC Specific to FR
Lecture 8 SDLC
Lecture 9 Application Controls
Lecture 10 IT Baselining
Lecture 11 Spreadsheets
Section 2: Supporting Materials
Lecture 12 Slides: Sarbanes-Oxley (SOX) General Controls, Applications Controls
Lecture 13 Sarbanes-Oxley (SOX) General Controls, Applications Controls
Section 3: Review and Test
Anyone interested in accounting, finance, risk management, or related fields.
Homepage
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