Sarbanes-Oxley Update - Accounting Risk Assessment considerations - 20 years later

Description

It's been 20 years and counting since the Sarbanes-Oxley legislation was passed. In theory the legislative requirements outlined are still in place. Although the requirements haven't changed, time has changed and as a result, execution of the processes has most likely changed.

Highlights

	
• Sarbanes-Oxley
	
• Accounting Risk Assessment

Objectives

	
• 	 	Review concepts of SOX process
	
• Review Accounting Risk Assessment factors per AS5
	
• Consider changes required to Accounting Risk Assessment and considerations of SAS 145
	
• Consider impact of evolving issues
	
• The impact of technology
	
• Impact of critical audit matters
	
• The impact of ESG
	
• Review a six-step process to executing an accounting risk assessment

Designed For

Accountants, Internal and External Auditors, Finance Professionals