Executive management has always been responsible for the quality and fairness of public reporting. However, under Sarbanes-Oxley, the risks are higher and the consequences of failure more significant. In this environment, all companies should perform a rigorous review of their disclosure processes and implement needed changes.
Program Registration:
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Learning Objectives:
Upon completion of this course, the learner will be able to:
- Describe the certification process
- Differentiate disclosure controls and procedures from internal controls
- Identify specific steps company officers should take right now
- Identify what company officers should do over the long term
Estimated Course Duration: 1 hour (1 CPE)
Delivery Method: Online Self-Study
Field of Study: Accounting
Program Level: Overview
Advance Preparation/Prerequisites: None
Program Content:
Section 302 Overview
- Applicability of requirements
- Executive certification requirements
Disclosure Controls and Procedures
- What are they?
- How are they different from internal controls over financial reporting
Short-Term Steps
- Form disclosure committee
- Create standard disclosure processes
- Inventory reporting requirements
- Identify critical processes
- Create checklist summarizing key steps each quarter
Long-Term Steps
- Source material information components in public reports
- Document critical processes
- Align process-owner monitoring and internal audit plans with evaluation requirements
- Design process to identify change
- Keep organization aligned with objective of fair reporting
Other Actions to be Taken Before Certification
- Identify source of assurance
- Keep key managers involved
- Develop protocol for resolving deficiencies
- Use authoritative framework
Download PDF Course Description:
(1 page, 64 KB)
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In order to earn CPE credit, you must complete the training module within one year of enrollment and score 70% or above on the Final Exam.
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Protiviti is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.