CPE SESSION 31: SUNDAY, AUGUST 8, 1:00 PM – 4:30 PM

What You and Your Students Need to Know
about Section 404 of the Sarbanes-Oxley Act of 2002

Description/Objectives:
Section 404 of Sarbanes-Oxley Act of 2002 has significant implications for the classroom. As part of this workshop you will be exposed to key issues that are relevant to undergraduate, graduate, and M.B.A. students. These issues include:

• The four requirements of SOX 404
• The three dimensions (objectives, components, and levels) of internal control per COSO
• The steps that management would take in complying with SOX 404
• The requirements of an integrated audit per Auditing Standard No. 2 of the PCAOB

Participants will be involved in hands-on activities during the workshop, and will leave the workshop with a list of potential teaching resources.

Format/Structure:
The workshop will involve discussion by the presenters and hands-on activities by the participants.

Intended Audience:
Educators who are teaching courses that touch on any of the following topics: external auditing, internal auditing, corporate governance, risk management.

Presenters:
Galen Sevcik, Georgia State University
Audrey Gramley, Georgia State University

* Denotes special requirements or prerequisite