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所在平台: Udemy |
课程主页: https://www.udemy.com/course/sarbanes-oxley-sox-top-down-risk-assessment-part-2/
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**塞班斯-奥克斯利法案 (SOX): 自上而下的风险评估（第二部分）课程总结** 本课程是关于萨班斯-奥克斯利法案 (SOX) 下，如何进行自上而下的会计风险评估的进阶指导。尽管自上而下风险评估的概念已经清晰，但在实际执行中仍充满挑战，尤其是在审计标准5 (AS5) 要求考虑多重风险因素的情况下。 本课程着重于第一部分（Segment One）介绍的自上而下风险评估方法论步骤，并在此基础上进行更深入的探讨。课程内容包括： * **实体层面控制的剖析：** 深入理解实体层面控制（entity-level controls）的重要性，以及它们如何影响对账户重要性（account significance）的判断。 * **方法论步骤的应用：** 回顾第一部分概述的步骤，并通过两个不同的场景对这些步骤进行实际应用，帮助学员思考整个评估过程及其在各自组织中的应用。 * **评分方法论的优势：** 探讨评分方法论（scoring methodology）如何在评估过程中提供益处，以及其在确定潜在重大错报（material misstatement）风险方面的作用。 通过本课程的学习，学员将能够更清晰地理解如何有效地评估公司各项业务和账户，识别高风险领域，并为SOX合规性奠定坚实基础。
Concepts for an accounting top down risk assessment can be well defined, but execution of a true top-down risk accounting risk assessment is still a challenge. The requirement of Auditing Standard 5 (AS5) to consider multiple risk factors complicates the process. Organizations will often struggle with the best method to properly evaluate their accounts to determine those which present the potential for a material misstatement.This course focuses on the methodology steps reviewed in Segment One of developing a top-down risk assessment. We delve further into understanding how to examine entity-level controls and their importance on determining account significance. We review the steps outlined in Segment One and apply those steps towards two separate scenarios. This allows the participant to think through the process and application and to examine how a scoring methodology may be beneficial within their individual process.
