Description
This course examines the purpose, design, and audit evaluation of role reviews within SOX-relevant systems. Participants will learn how role reviews differ from user access reviews, why configurable roles create structural access risk, and how periodic role governance supports effective ICFR compliance. The session explores common role design pitfalls, testing considerations, documentation expectations, and practical red flags auditors encounter. By the end of the course, attendees will understand how to evaluate role review controls for both design and operating effectiveness in a defensible and risk-based manner.
Learning Objectives
• Understand the purpose of role reviews and how they differ from user access reviews
• Evaluate role review controls for design and operating effectiveness
• Identify common role design risks and audit red flags
• Document role review results in a way that meets SOX and audit standards
To complete this course participants need to: Watch the Video provided and successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate.
Participants have 1 year from the date of purchase/enrollment to complete this course, a course evaluation form is provided for your feedback.
Our Refund Policy can be found at: https://cpeprime.com/cancellation-and-refund/
CPE Prime is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.
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