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Spreadsheet Controls Under Sarbanes-Oxley Section 404

Instructional MethodAdvanced PreparationProgram PrerequisitesField Of Study Interactive Self Study NONE NONE Audit 1 Hr / Computer Science 1 Hr Experience LevelCourse IDCPE CreditsAuthor Overview JH-108 2 Joseph P. Helstrom, CPA & Patricia McCarthy Spreadsheet Controls Under Sarbane ...Read more
  • Description
Instructional Method Advanced Preparation Program Prerequisites Field Of Study
Interactive Self Study NONE NONE Audit 1 Hr / Computer Science 1 Hr
Experience Level Course ID CPE Credits Author
Overview JH-108 2

Joseph P. Helstrom, CPA & Patricia McCarthy

Spreadsheet Controls Under Sarbanes-Oxley Section 404


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 and Excel 2010. This course has been written for 2007. Steps that differ in Excel 2010 have been noted in gray shadow boxes.
Topics Covered:
Sarbanes-Oxley
Public Company Accounting Oversight Board
Section 404
Auditing Standard No. 5
Specific Procedures Related to Spreadsheets
Learning Objectives:
• 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


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