Sarbanes Oxley is more than just complying with Section 404 and 302. In the last three years the corporate scenarios has undergone a lot of changes. Laws like Sarbanes Oxley further complicate things for corporates. It is very important for companies to undertake training programs so as to educate concerned people in the organization. Training programs should be tailored to the audience to have maximum impact.

One important pre-requiste before providing compliance training to employees is the have the accountability structure in place. This is neccesary so that importance of training is understood and well accepted.
Sarbanes Oxley testing requires skilled and competent personnel. A training program becomes all the more neccesary to drive compliance. Normally a training program should include:

1. Sarbanes Oxley training should be given to all new joinees as part of the orientation program.

2. Trainings should also be provided to the board of directors, audit committee, disclosure committee and other important forums. If the senior people in the organization are trained, they can very well drive SOX to
success.

3. Last and most importantly, Sarbanes Oxley training should be provided to all process owners. A certification course can be set up for risk and control specialists and process owners.

Over and above the points mentioned above, training programs can be technical or non technical depending upon the audience. Effort should be made to make a well rounded training program with stress on both the techincal and non technical aspects of sarbanes oxley. Training programs can also be used to share best practices across industries, what other companies are doing for optimal controls and streamlining their processes. All in all mandatory trainings send a clear message that internal controls compliance is top priority for the management.

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