KCS Academy

Internal Controls & SOX 404 Essentials

Design, test and evidence controls that pass audit

Duration: 1 day (7 hours)
Format: Live workshop · on-site or online
Level: Foundation to intermediate

Overview

Whether your company is in SOX scope or simply wants stronger internal controls, the same fundamentals apply. This course explains the COSO 2013 framework in plain language, then gets practical: writing control descriptions, building a risk & control matrix, testing design and operating effectiveness, IT general controls and evaluating deficiencies.

Ideal for control owners and finance teams who want to stop dreading audit season.

Who it is for

Control owners, finance and accounting teams, internal auditors and SOX coordinators.

What participants will be able to do

Explain COSO’s five components and 17 principles
Write precise, testable control descriptions
Test design and operating effectiveness with proper evidence
Evaluate and remediate control deficiencies

Curriculum

Module 01COSO 2013 and the purpose of SOX 404
Module 02Scoping: significant accounts, processes and locations
Module 03Risk & control matrices and control attributes
Module 04Testing design and operating effectiveness; sampling
Module 05IT general controls: access, change, operations
Module 06Deficiencies, significant deficiencies and material weaknesses

2 days (14 hours)Intermediate to advanced

Forensic Audit & Fraud Investigation Masterclass

The flagship programme: fraud schemes, red flags, forensic analytics and how to run an investigation that stands up to scrutiny.

Live in-house session: On request
Self-study package: —

1 day (7 hours)Intermediate

Fraud Risk Assessment in Practice

A step-by-step method to identify, score and mitigate fraud risk across processes — with a ready-made register template.

Live in-house session: On request
Self-study package: —

1 day (7 hours)All levels

Whistleblower Investigations: From Report to Resolution

Triage, investigate and close whistleblowing reports in line with the EU Whistleblowing Directive and good investigative practice.

Live in-house session: On request
Self-study package: —