Validating Operational Effectiveness (Testing of Controls) (KLplus CPE Course)

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This basic-level course provides an overview of Sarbanes-Oxley Section 404 requirements for validating operational effectiveness. The course covers control levels, types and ownership, as well as the scope of testing and the need to establish key assumptions. You will learn about building a test plan by determining testing objectives and defining testing criteria, then formalizing the plan. The course also covers evaluating test results, formulating conclusions, addressing deficiencies and finalizing the operational effectiveness assertion.

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Learning Objectives:

Upon completion of this course, you will be able to:

  • Distinguish between different types of controls
  • Identify requirements for testing controls for SOX
  • Identify analysis steps necessary to form conclusions from testing
  • Identify considerations for defining testing scopes

Estimated Course Duration: 52 minutes (1 CPE)

Delivery Method: Online Self-Study

Field of Study: Auditing

Program Level: Basic

Advance Preparation/Prerequisites: None


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Protiviti is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: