CPE Session 20: Sunday, August 7, 8:00 AM – 12:00 PM
What You and Your Students Need to Know about
Section Nos. 302 and 404 of the Sarbanes-Oxley Act of 2002
This Session is FULL
Description/Objectives:
Sections 302 and 404 of Sarbanes-Oxley Act of 2002 have significant implications for the classroom. In this workshop you will be exposed to key issues that are relevant to undergraduate and graduate.
These issues include:
- The requirements of SOX 302 and 404
- The three dimensions (objectives, components, and levels) of internal control per COSO
- The steps that management would take in complying with SOX 302 and 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 Gramling, Kennesaw State University
* Denotes special requirements or prerequisite
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