Sarbanes-Oxley: Section 404


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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


Resource Attachments


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