We covered the foundation and theory behind the Auditing Standard 5 which tells us HOW to comply with SOX 404. Now, we discuss the SOX 404 requirements and the impact of the JOBS Act
SOX
#33 | Part 3 – SOX 302 Certification Set-up
In Part 2, we learned who to include in the 302 certifications (linked to article #32), who to include in the Disclosure Committee and when to start the 302 certification process. Today in Part 3, we answer the following questions: (1) What tools can we use to automate the certification process? (2) What should be included in the certification letters?…
#32 | Part 2 – SOX 302 Certification Set-up
In Part 1, we summarized the SOX 302 requirements, the certification set-up overview and who…
#31 | Part 1 SOX 302 Certification Set-up
Today, we are going to talk about SOX 302 certification process and how to set it up. Once we have an overview of the SOX requirements, we can focus on building a scalable 302 certification process. In this series, we go through the 4 steps on how to do it practically. We’ll also tackle some tips on how to make things automated…
#30 | SOX 404 Overview & Approach
We will discuss the requirements for Sarbanes-Oxley Act (SOX) Sections 301, SOX Section 302, SOX…
#29 | Cyber Security and SOX
Welcome to the top 10 cyber security issues and SOX. A lot of our clients ask how cyber security interacts with SOX. As you know SOX is about financial reporting and the disclosures and controls around financial reporting and how they impact financial reporting. Cyber security is relevant to SOX to the extent that the losses impact your financial …
#28 | Top 10 SOX Trends in 2016
Today, we cover the Top 10 SOX trends in 2016. We want to share what we see working with multiple clients and various Big 6 auditors. At the end of each year, our team gets together […]
#27 | Part 11 – Wrap Up for the External Auditor in Demystifying SOX 404 – Auditing Standard 5
Auditing Standards No. 5 has over 100 pages, which makes for very heavy reading. I’m going to make it easy for the beginner to understand. I do that by highlighting certain paragraphs, words and concepts. We are at the end of the series and we’re going to group six sections together to create what I call the “wrap-up for…
#26 | Part 10 – Deficiencies & Material Weaknesses in Demystifying SOX 404 – Auditing Standard 5
Welcome to part 10 of SOX 404: Auditing Standard 5 (AS5). AS 5 have over 100 pages so I’m going to make it easier to understand by talking through keywords and key concepts. In this session, we cover: Special Considerations for […]
#25 | Part 9 – Evidence to Get is Based on Risk in Demystifying SOX 404 – Auditing Standard 5
Welcome to part 9 of Auditing Standard 5.This training series gives context to SOX 404 requirements. In part 8, we talked about selecting controls to test, testing the design of controls and testing if the controls operate […]