1. The Sarbanes-Oxley Act of 2002
- the primary requirements of the major sections of the Act
- deadlines for compliance
- sufficient evidence, significant deficiency, and material weakness: what they  are and what they mean to you
- the roles and responsibilities of the key players
-- senior and operating management
-- audit committee
-- board of directors
-- internal auditors
-- external auditors

2. Building a Sarbanes-Oxley Infrastructure
- who should be on the team
- developing an action plan and a timeline
- establishing appropriate processes
- new opportunities for IA

3. Section 302: Corporate Responsibility for Financial Reports   
- interpreting the spirit and the intent of §302
- specific assurances that senior management must provide
- what constitutes a violation in this section
- best-practice case studies: alternative strategies and methodologies for  accomplishing compliance

4. Section 404: Management  Assessment of Internal Controls
-  interpreting the intent and spirit §404
- COSO framework as a  baseline approach to compliance
- management’s responsibilities as they pertain to the internal control report 
- what constitutes a year-end assessment of controls
- the requirements of internal and external auditors and the conditions of their  obligations
- defining a code of ethics and what should be included
- reliance of integrated auditors on testing: what's allowed and what's not
- PCAOB testing requirements
- best-practice case studies: alternative strategies and methodologies to  accomplish compliance

5. Section 409: Real-Time Disclosure
- what §409 really means
- analyzing compliance requirements
- determining your capabilities to fulfill §409 requirements in light of current  IT capabilities

6. The Financial and Operational Implications of Sarbanes-Oxley
- understanding the relationship: operational effectiveness = financial results
- the logical loop of failure: the causal factors
- clarifying the requirements: what makes Sarbanes-Oxley really work
- targeting the roles of internal and external audit to achieve balance
- key reasons for management to misstate the financial results: red flags to  look for
- case study
-- understanding the interrelationships between operations and financial  statements
-- identifying the inconsistencies between the operational indicators the  financial statements
-- analyzing an example case 

7. IT and Its Pivotal Role in Complying with Sarbanes-Oxley
- IT implications regarding the Act
- performing an impact analysis: identifying the key areas of concern relative  to IT
- testing methodology for application systems impacted by SOX compliance
- software products on the market: do they help achieve compliance and are they  for you?

 8. Future Strategies for Achieving Full Compliance with the Act
- changes necessary to fully comply with §409 and why it may not be possible  today
- strategic IT initiatives in new systems development that may be necessary to  achieve full compliance
- how a well-thought-out strategy can enhance management oversight, risk  evaluation, and audit effectiveness in the future

9. Keys to the Success of the Sarbanes-Oxley Act
- what will make it work
- what can undermine its effectiveness