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Sarbanes-Oxley Internal Controls; Mastering Compliance and Implementation

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Sarbanes-Oxley Internal Controls: Mastering Compliance and Implementation



Course Overview

This comprehensive course is designed to provide participants with a thorough understanding of the Sarbanes-Oxley Act and its requirements for internal controls. Participants will learn how to implement and maintain effective internal controls, ensuring compliance with the Act and improving overall organizational performance.



Course Objectives

  • Understand the requirements of the Sarbanes-Oxley Act and its impact on internal controls
  • Learn how to design, implement, and maintain effective internal controls
  • Understand the role of internal controls in ensuring compliance and improving organizational performance
  • Develop skills in identifying, assessing, and mitigating risks
  • Learn how to conduct internal control evaluations and audits
  • Understand the importance of documentation and record-keeping in internal control compliance


Course Outline

Module 1: Introduction to Sarbanes-Oxley and Internal Controls

  • Overview of the Sarbanes-Oxley Act
  • Definition and importance of internal controls
  • Types of internal controls: preventive, detective, and corrective
  • Internal control framework: COSO and COBIT

Module 2: Risk Assessment and Internal Control Evaluation

  • Risk assessment: identifying, assessing, and mitigating risks
  • Internal control evaluation: assessing the effectiveness of internal controls
  • Identifying and addressing internal control gaps and weaknesses
  • Developing an internal control plan

Module 3: Designing and Implementing Internal Controls

  • Designing internal controls: control objectives, control activities, and control procedures
  • Implementing internal controls: training, communication, and monitoring
  • Establishing an internal control environment
  • Developing internal control policies and procedures

Module 4: Maintaining and Evaluating Internal Controls

  • Maintaining internal controls: monitoring, reviewing, and updating
  • Evaluating internal controls: assessing effectiveness and identifying areas for improvement
  • Conducting internal control audits and reviews
  • Reporting internal control deficiencies and weaknesses

Module 5: IT and Internal Controls

  • IT controls: application, infrastructure, and network security
  • IT control frameworks: COBIT and NIST
  • Assessing IT control risks and vulnerabilities
  • Implementing IT controls: access controls, change management, and incident response

Module 6: Compliance and Regulatory Requirements

  • Compliance with Sarbanes-Oxley and other regulatory requirements
  • Understanding the role of the SEC and PCAOB in internal control compliance
  • Compliance with international internal control standards: ISO 27001 and ISO 9001
  • Developing a compliance program

Module 7: Internal Control Documentation and Record-Keeping

  • Importance of documentation and record-keeping in internal control compliance
  • Developing internal control documentation: policies, procedures, and manuals
  • Maintaining internal control records: audit trails, logs, and reports
  • Best practices for internal control documentation and record-keeping

Module 8: Case Studies and Group Discussions

  • Real-world case studies of internal control implementation and compliance
  • Group discussions: sharing experiences and best practices
  • Developing an internal control plan and implementation strategy
  • Presenting internal control plans and receiving feedback


Certificate of Completion

Upon completion of this course, participants will receive a Certificate of Completion issued by The Art of Service.



Course Features

  • Interactive and engaging course content
  • Comprehensive and up-to-date course materials
  • Personalized learning experience
  • Practical and real-world applications
  • High-quality content and expert instructors
  • Certification upon completion
  • Flexible learning options: online, self-paced, and instructor-led
  • User-friendly and mobile-accessible course platform
  • Community-driven discussion forums
  • Actionable insights and hands-on projects
  • Bite-sized lessons and lifetime access
  • Gamification and progress tracking


Target Audience

  • Internal auditors and audit managers
  • Compliance officers and risk managers
  • Financial managers and accountants
  • IT professionals and cybersecurity specialists
  • Operational managers and business leaders
  • Anyone responsible for implementing and maintaining internal controls
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