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所在平台: Udemy |
课程主页: https://www.udemy.com/course/understanding-sarbanes-oxley-sox-section-404/
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课程名称：理解萨班斯-奥克斯利法案（SOX）第404条 课程概述：萨班斯-奥克斯利法案（SOX）的第404条是该法案中最具争议的部分，要求管理层和外部审计师报告公司在财务报告内部控制（ICFR）方面的充分性。这是企业实施该法律成本最高的部分，因为记录和测试重要的财务手动和自动控制需要大量的努力。本课程提供了对SOX第404条的概述，并讨论了如何有效实施一个可靠的程序，以满足第404条的要求。美国公众公司会计监督委员会（PCAOB）于2007年7月25日批准了第5号审计准则，取代了2004年提供的初步指导的第2号审计准则。美国证券交易委员会（SEC）也于2007年6月27日发布了其解释性指导。这两个标准共同要求管理层：了解交易的流动，包括信息技术方面，以足够的细节识别可能产生错报的点；评估与COSO框架相对应的公司级（实体级）控制；进行欺诈风险评估；评估设计用于防止或检测欺诈的控制，包括管理层对控制的越权；评估年终财务报告过程中的控制；根据公司的规模和复杂性调整评估；根据管理层的能力、客观性和风险依赖于管理层的工作；就财务报告内部控制的充分性得出结论。萨班斯-奥克斯利法案于2002年通过，上市公司的第一年鉴证于2004年开始进行。第404条是该法律下多项要求中最突出的部分。参加本课程将帮助您成功应对公司在第404条方面面临的挑战，这是一个高关注度且至关重要的过程！如果您希望为此课程申请继续教育学分（例如CPE、CE、CPD等），请在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404条”。Illumeo获得了在超过二十种不同专业认证（涵盖财务、会计、财务管理、内部审计、人力资源等）中提供CPE的认证。然而，为了获得CPE学分，课程必须在“由监管机构批准的”CPE平台上进行，对于超过二十种企业专业认证，Illumeo平台是该平台。请访问Illumeo.com以了解更多信息。
The most contentious aspect of SOX is Section 404, which requires management and the external auditor to report on the adequacy of the company's internal controls over financial reporting (ICFR). This is the most costly aspect of the legislation for companies to implement, as documenting and testing important financial manual and automated controls requires enormous effort. This course provides an overview of SOX Section 404 and discusses how one can effectively implement a solid program to address the needs of Section 404. The Public Company Accounting Oversight Board (PCAOB) approved Auditing Standard No. 5 for public accounting firms on July 25, 2007. This standard superseded Auditing Standard No. 2, the initial guidance provided in 2004. The SEC also released its interpretive guidance on June 27, 2007. These two standards together require management to: Understand the flow of transactions, including IT aspects, in sufficient detail to identify points at which a misstatement could arise;Evaluate company-level (entity-level) controls, which correspond to the components of the COSO framework;Perform a fraud risk assessment;Evaluate controls designed to prevent or detect fraud, including management override of controls;Evaluate controls over the period-end financial reporting process;Scale the assessment based on the size and complexity of the company;Rely on management's work based on factors such as competency, objectivity, and risk;Conclude on the adequacy of internal control over financial reporting. Sarbanes-Oxley was passed in 2002 and year one of attestation for publically traded companies was 2004. SOX section 404 is the most prominent of the many requirements covered under the legislation. Taking this course will prepare you to successfully address the challenges of Section 404 at your company - a high profile and critical process!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 404. 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.
