Sarbanes Oxley (SOX): Entity Level and Soft Controls
Field: Auditing | Delivery Method: Self Study | CPE Hours: 1.5
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Entity level control (ELCs) s are often difficult to identify but even more difficult to assess. Soft controls are similar to entity level controls. They do not lend themselves to normal validation processes. Assessors must often utilize interviews, questionnaires and observations or other unique methods.
- Hard vs. soft controls
- Challenging of evaluating soft control
- Methods for assessing soft controls and determining effectiveness
- COSO
- Maturity Model
- Cause and effect analysis
- Questionnaires and surveys
- Linking soft controls to COSO principles and financial statement assertions
Field: Auditing
CPE: 1.5
Delivery Method: Self-Study
Format: Video
Your Instructor
Consultant, CPA, CGMA, CRMA, MBA, Past Chief Audit Executive
Business Consultant, Trainer, Author
Ms. Fountain has over 40 years of experience spanning public accounting, industry accounting and consulting. Sixteen years of that experience has been in the field of internal audit, risk managment and process improvement. She is well adept to assist your organization evaluate business strategy, perform risk assessments, establish a Sarbanes-Oxley process, synergizing internal audit processes or perform process improvement projects.
As a past corporate executive Lynn has a passion for working with professionals to enhance their processes and provide leading edge education. She has authored and delivered hundreds of training courses for accounting, finance and audit professionals. Her training is filled with not just theory but real world application.
Ms. Fountain has authored three technical publications:
-Leading the Internal Audit Function
-Raise the Red Flag
-Ethics and the Internal Auditor's political dilemma
Lynn is a recognized leader in the internal audit profession as well as a recognized business professional.
Ms. Fountain obtained her BSBA from Pittsburg State University and her MBA from Washburn University in Kansas. She has active, current CPA, CGMA, and CRMA credentials.