• views: 141
• date: 8 February 2026
• posted by: 0nelove

SOX Audit of IT Systems with Realtime Example of ERP System
What you'll learn
Internal Control
ITGC and ITAC
SOX ITGC Control
SAP System SOX Audit
Requirements
Basic understanding of Software Life Cycle
Description
The objective of a SOX ITGC Audit course (covering Sarbanes-Oxley Act Section 404 requirements for IT General Controls, or ITGC) is typically to equip participants—such as internal auditors, IT professionals, compliance officers, and finance teams—with the knowledge and skills to understand, implement, test, and audit IT general controls that support reliable financial reporting and SOX compliance.
These courses aim to bridge the gap between IT operations and financial audit requirements, ensuring that IT systems and processes do not introduce material weaknesses in internal controls over financial reporting (ICFR).
Common Key Learning Objectives
From established training programs (e.g., IIA, Udemy, specialized compliance seminars, and frameworks like COBIT/NIST aligned to SOX/PCAOB standards), participants can expect to achieve outcomes such as
• Understand the fundamentals of SOX Section 404 and its direct link to ITGC, including why IT controls are pervasive and critical to the accuracy, completeness, and reliability of financial statements.
• Recognize the role of ITGC in IT governance, risk management, SOX compliance, financial audit assurance, and preventing fraud or material misstatements.
• Identify and evaluate key ITGC domains, typically including
• Logical access / security (user access management, segregation of duties, privileged access).
• Change management (program changes, system development, patching).
• Computer operations (backups, job scheduling, incident response).
• Program development / acquisition.
• Map ITGCs to relevant frameworks (e.g., COBIT, NIST, COSO, PCAOB guidance) and understand their impact on business processes and financial reporting risks.
• Learn audit methodologies for ITGC, from planning and scoping to fieldwork, testing (design and operating effectiveness), evidence gathering, deficiency evaluation, and reporting/remediation.
• Develop practical skills to perform or coordinate ITGC audits, including walkthroughs, control testing, risk assessment, and addressing common pitfalls (e.g., access failures, change control weaknesses).
• Prepare for compliance and audits, including how to demonstrate effective controls to external auditors, handle deficiencies, and align ITGC with broader enterprise risk and cybersecurity principles.
Who this course is for
Build Career in Audit, Join Big 4 Auditing firm, Internal Control




   
   
   

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