Spreadsheet Controls Under Sarbanes Oxley 404

Course: Spreadsheet Controls Under Sarbanes-Oxley Section 404

Author:Joseph Helstrom, CPA picture of spreadsheet

Course ID: AACMCS404

CPE Hours: 2
(1 Hr. Audit & 1 Hr. Computer Science)

Format: PDF

Price: $18.75

Course Description:

Spreadsheets have become pervasive in most companies and have many uses. Those that are used in the financial reporting process are of most concern to the assessment of the effectiveness of internal controls over financial reporting mandated by Sarbanes-Oxley.This course discusses how to evaluate spreadsheets under the rules of Section 404 and Auditing Standard No. 5 as well as what specific compensating spreadsheet controls are supported by Excel 2007.

Click here to see Table of Contents

This course covers Excel features and provided step by step instructions however no Excel files are included as they are easy to recreate yourself.

==================================

Learning Objectives:

The objectives of this course are:

To be familiar with the purpose Sarbanes-Oxley Act and have an overall understanding of Section 404 of the Act
To be familiar with the Public Accounting Oversight Board and have an overall understanding of Auditing Standard No. 5
To understand how spreadsheets should be evaluated under the rules of Section 404 and Auditing Standard No. 5
To become familiar with the use of specific compensating spreadsheet controls supported by Microsoft Excel

Delivery: Internet/Interactive

NASBA Category:
Audit (1 Hour)/ Computer Science (1 Hour)

Level: Basic/ Overview (See Prerequisites)

Prerequisites: Excel 2007 is needed.

Updated/Revised:

November 30, 2010

Price:

$18.75