Session 1: SOX Foundations & ICFR Framework

• Overview of Sarbanes-Oxley (SOX) Act
• Key SOX Sections
    – Section 302
    – Section 404(a)
    – Section 404(b)
• SOX Compliance Lifecycle
• COSO Framework overview and relevance to SOX
• Basics of Risk & Control
• Internal Control over Financial Reporting (ICFR / ICOFR)
• Entity-Level Controls (ELCs)
• High-level SOX scoping and materiality concepts

Session 2: SOX Control Design, Implementation & Testing

• SOX Control Design principles
• SOX Control Implementation approach
• Types of Controls
    – Preventive vs Detective controls
    – Manual vs Automated controls
• SOX Control Testing
    – SOX Control Testing overview
    – Design Effectiveness Testing (TOD)
    – Operating Effectiveness Testing (TOE)
• Control Deficiencies
    – Control Deficiency
    – Significant Deficiency
    – Material Weakness
• Management remediation and retesting approach

Session 3: Documentation, Evidence & Audit Interface

• Workpaper and audit documentation requirements
• Audit trail and traceability expectations
• Evidence Collection Practices
    – Acceptable vs weak evidence
    – Common mistakes to avoid
• Audit results documentation
• Communicating with External Auditors
• Managing auditor queries and walkthroughs
• First-year SOX implementation challenges

Session 4: SOX ITGC & Implementation Governance

• SOX ITGC Overview
• Change Management
• Logical Access Controls
• Backup Controls
• Physical Access Controls
• IT Security Controls
• Problem Management
• Incident Management
• Business Continuity Planning (BCP)
• Disaster Recovery (DR)
• Roles & Responsibilities
    – Management
    – Control Owners
    – Process Owners
    – Internal Audit
• SOX Governance Model
• End-to-End SOX Implementation Roadmap
• Best practices for sustaining SOX compliance