For accounting and financial professionals, spreadsheets are an integral part of day-to-day operations and are used in many different ways. Spreadsheets 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: An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements as well as what specific compensating spreadsheet controls are supported by Excel 2010, 2013, and 2016.
Upon successful completion of this course, participants will be able to:
- Recognize the governing bodies and fundamental aspects of Section 404 of the Sarbanes-Oxley Act and Public Accounting Oversight Board AS 2201
- Recognize the process for navigating and evaluating spreadsheets under the rules of Section 404 and AS 2201
- Identify specific compensating spreadsheet controls supported by Microsoft Excel
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