Spreadsheet Controls under SOX Section 404

Price: $19.99

CPE Credits: 2.0

Category: , ,

Course Number: AACMCS404

spreadsheet controls

Description:
CPE Credits for this course are: 1 Hr. Audit and 1  Hr. Computer Software and Applications.
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 AS 2201 as well as what specific compensating spreadsheet controls are supported by Excel 2010, Excel 2013 and Excel 2016.  Any features that differ between Excel 2010, 2013 and 2016 have been noted in gray shadow boxes for the few instances where there is a difference.  There are no associated Excel files with this course.  Table of Contents
Delivery Method: Online QAS Self Study.

Level: Overview.

Version: Excel 2010 or higher is needed.

Prerequisites: See version information

Advanced Preparation: None

Author: Joseph P. Helstrom and Patricia McCarthy

Publication: June 2014
UpdateJanuary 2018

Format: PDF
Pages: 67

Passing Grade: 70%

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should be able to:

  • To recognize fundamental aspects of Section 404 of the Sarbanes-Oxley Act and Public Accounting Oversight Board Auditing Standard No. 5
  • To describe the process for evaluating spreadsheets under the rules of Section 404 and Auditing Standard No. 5
  • To describe specific compensating spreadsheet controls supported by Microsoft Excel

 

Overall Course Rating; 5 Stars – Anonymous – 3/22/18

5 Star CPE Rating

Description:
CPE Credits for this course are: 1 Hr. Audit and 1  Hr. Computer Software and Applications.
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 AS 2201 as well as what specific compensating spreadsheet controls are supported by Excel 2010, Excel 2013 and Excel 2016.  Any features that differ between Excel 2010, 2013 and 2016 have been noted in gray shadow boxes for the few instances where there is a difference.  There are no associated Excel files with this course.  Table of Contents
Delivery Method: Online QAS Self Study.

Level: Overview.

Version: Excel 2010 or higher is needed.

Prerequisites: See version information

Advanced Preparation: None

Author: Joseph P. Helstrom and Patricia McCarthy

Publication: June 2014
UpdateJanuary 2018

Format: PDF
Pages: 67

Passing Grade: 70%

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should be able to:

  • To recognize fundamental aspects of Section 404 of the Sarbanes-Oxley Act and Public Accounting Oversight Board Auditing Standard No. 5
  • To describe the process for evaluating spreadsheets under the rules of Section 404 and Auditing Standard No. 5
  • To describe specific compensating spreadsheet controls supported by Microsoft Excel

 

Overall Course Rating; 5 Stars – Anonymous – 3/22/18

5 Star CPE Rating

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