Sarbanes-Oxley: Section 404
$4,750
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Description
Due to the scandals in corporate financial reporting, Congress enacted the Sarbanes-Oxley Act (SOX). The most controversial aspect of SOX is Section 404. While the section itself seems pretty straightforward, it is the most costly and time-consuming aspect of the legislation for companies to implement.
In this course, you will gain insight into the internal controls embedded within a company, as well as learn the procedures that must be followed in regards to financial reporting.
Learning Objectives
Upon completion of this course, you will be able to:
- Describe the components of Section 404
- Summarize SEC guidance and PCAOB auditing standard #5
- Describe who is responsible for internal controls
- Assess the adequacy of controls
- Write a report on internal controls
Source File Format
Storyline 360, Storyline 3
Course Features
Course Duration: 30 minutes
Professional Voice-Over Narration
Interactivity
Resource Attachments
Assessments
