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所在平台: Udemy |
课程主页: https://www.udemy.com/course/sox-302-internal-controls-over-financial-reporting/
课程评论：没有评论
课程名称：SOX 302：财务报告的内部控制 课程概述：为了重建投资者信心，《萨班斯-奥克斯利法案》要求所有在美国上市的公司对财务报表进行高管认证。这项立法引入了一个新的定义术语“披露控制和程序”，扩展了财务报告的内部控制概念。SOX第302条于2002年8月29日生效，规定：“高管认证要求适用于根据1934年交易法第13(a)或15(d)条款提交季度/年度报告的公司。”由于SOX 302的实施日期远早于SOX 404，许多关于已建立程序充足性的疑问随之而来。此外，许多公司自最初建立程序以来并未对其进行显著重新审视。 SOX 302的认证要求对正确的财务报告至关重要，所有相关人员应对该要求及其义务有深入的了解。此课程旨在深入探索SOX 302背后的要求、管理层所需认证的含义，以及应该持续重新评估以进行改进的流程。 此外，如果您希望获得继续教育学分（例如CPE, CE, CPD等），可以在Illumeo.com平台上参加该课程，课程标题为《萨班斯-奥克斯利法案（SOX）第302条：财务报告的内部控制》。Illumeo获得了提供CPE的认证，涵盖财务、会计、财务管理、内部审计、人力资源等多个专业认证。请访问Illumeo.com了解更多信息。
To re-establish investor confidence, the Sarbanes-Oxley legislation made executive certifications of financial statements a permanent requirement for all publicly traded companies in the U.S. In doing so, they introduced a newly defined term "disclosure controls and procedures." This expanded the concept of Internal Controls over Financial Reporting. SOX Section 302 became effective August 29, 2002. It stated: "The executive certification requirement applies to companies filing quarterly/ annual reports with the SEC under Section 13(a) or 15 (d) of 1934 Exchange Act." Since the implementation date for SOX 302 was well before SOX 404, many questions surfaced regarding the adequacy of procedures established. In addition, many companies have not significantly revisited their procedures since initially establishing them. SOX 302 certification requirements are essential to proper financial reporting. All personnel should have a strong understanding of the requirements and their obligations related to SOX 302. This course is designed to provide a deeper understanding of the requirements behind SOX 302, the meaning of the certifications required from management and an analysis of processes that should be continually re-evaluated for improvement.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) Section 302: Internal Controls over Financial Reporting. 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.
