Often, when the term Sarbanes-Oxley come up, individuals contemplate the testing processes that are required to be executed. As evidenced in previous webinars, many things must occur prior to even beginning to contemplate what, when and how to test. Previous webinars have discussed the concepts: The holistic Sarbanes-Oxley legislation and an overview at a high level, SOX authoritative bodies (the PCAOB and SEC), the evolution of the Sarbanes-Oxley standards, performing a top down risk assessment, evaluating entity level and soft controls SOX sections 404, 302, 806, 902, 906, the connection to an internal control framework and COSO 2013 This segment will focus on the validation of operation. Validation of control operation is executed through test of controls. Tests can be performed in multiple ways and will be dependent on the type of control. In some instances, several tests may be performed on one control. Note: Information within this course comes from readily available public domain documents and is utilized by the trainer as a supplement for relaying the course content. Field of Study: Auditing