100052 – Internal Controls and Reporting Under the Sarbanes-Oxley Act of 2002
This course emphasizes internal controls, audits, and transparent reporting as integral to SOX compliance. Employees will also receive guidance on handling and retaining process documentation and documents that feed into financial statements. Lastly, this course explains the procedures for reporting financial misconduct or violations of the law.
Arabic | Chinese Simplified | Dutch | English | French | French Canadian | German | Italian | Japanese | Korean | Brazilian Portuguese | Russian | Spanish Castilian | Spanish Latin American
Key Terms: audits | Committee of Sponsoring Organizations of the Treadway Commission (COSO) | detective controls | documenting | external audits | financial disclosures | financial records | financial reporting | financial statements | fraud | Generally Accepted Accounting Principles (GAAP) | internal audits | internal controls | non-retaliation | preventative controls | process documentation | Public Company Accounting Oversight Board (PCAOB) | reporting | Sarbanes-Oxley Act of 2002 (SOX) | Section 302 | Section 404 | Securities and Exchange Commission (SEC)