Validating Operational Effectiveness (Testing of Controls) (KLplus CPE Course)
This basic-level course provides an overview of Sarbanes-Oxley Section 404 requirements for validating operational effec...
Internal Control Over Financial Reporting: Understanding Section 404 of Sarbanes-Oxley (KLplus CPE Course)
This basic-level training provides an overview of Section 404 of the Sarbanes-Oxley Act of 2002.
Executive Certification: Understanding Sections 302 and 906 of the Sarbanes-Oxley Act of 2002 (KLplus CPE Course)
This is a basic-level course that provides an overview of Sections 302 and 906 and describes disclosure controls procedu...
Documenting Processes and Internal Controls (KLplus CPE Course)
This course will give you a fundamental understanding of documenting processes and internal controls.
Principles for Improving Board Risk Reporting
This issue of Board Perspectives discusses six principles for delivering the focused risk reporting the board needs.
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Executive Certifications: Same Responsibilities, Higher Stakes
In this issue of The Bulletin, we answer several important questions regarding these new requirements.
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Guide to the Sarbanes-Oxley Act: Internal Control Requirements - Frequently Asked Questions Regarding Section 404
This booklet is designed to help answer questions about the sections of SOX pertaining to public reporting; this informa...
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Business Control Deficiency Decision Process Questionnaire
This questionnaire serves as a guide to determining the severity of deficiencies cited during the internal control testi...
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Sarbanes-Oxley Section 302 Diagnostic Survey
This tool helps an organization assess how well it complies with various Sarbanes-Oxley Section 302 activities.
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Disclosure Controls Questionnaire
This sample questionnaire is designed to elicit responses from management in areas critical to documenting the disclosur...
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Update Testing: Control Self-Assessment Questionnaire
This questionnaire helps to assess if the controls are operating effectively within a business unit.
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Quarterly Disclosure Controls Assessment Questionnaire
The purpose of this questionnaire is to facilitate the quarterly assessment of controls surrounding the financial report...
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Facilitating SOX Compliance Using a Committee Structure Guide
This guide discusses the duties, composition, structure and interrelationships of the disclosure committee that needs to...
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IT Application Control Deficiency Decision Process Questionnaire
This sample helps to determine the severity of any deficiencies cited during the control testing process.
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Sarbanes-Oxley Control Deficiency Assessment Form
This sample helps to determine the severity of any deficiencies cited during the SOX documentation and testing process.
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Financial Disclosure Communication Questionnaire
This sample questionnaire helps companies ensure that they are aware of all material transactions, contracts, events or ...
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Financial Statement Risk Assessment Guide
This guide provides a detailed overview of key steps to the financial statement risk assessment process, which includes ...
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Executive Certifications Questionnaire: Same Responsibilities, Higher Stakes
Executive management has always been responsible for the quality and fairness of public reporting. However, under The Sa...
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Process and Activity-Level Controls Assessment Guide
This sample document can be used as a guide to assessing controls at the process or activity level.
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Internal Disclosure Certification Process Policy
This policy documents the internal disclosure certification process, which is designed to provide comfort to the executi...
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Finance End-User Computing Policy
This document contains two sample policies that provide guidelines and procedures for reviewing an organization’s financ...
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Risk Management Policy
This tool contains three sample policies that establish standards and procedures with a common and systematic approach f...
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Enterprise Risk Management (ERM) Results Questionnaire
This tool highlights best practices and questions to consider when evaluating an organization’s risk assessment process ...
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Confidentiality Policy
This tool includes three sample policies that highlight guidelines and procedures for maintaining the confidentiality of...
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