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.
Learning 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
Major Topics
Sarbanes-Oxley Accounting Risk Assessment
