Identify the six key components of a SOX compliance program lifecycle—scoping and planning, design assessment, operational testing, remediation, evaluation, and certification.

Recognize the roles and responsibilities of CEOs, CFOs, process owners, and external auditors in certifying and maintaining effective internal controls.

Distinguish between controlled deficiencies, significant deficiencies, and material weaknesses, and their respective impacts on governance and financial reporting.

Select appropriate management review and IPE (Information Produced by the Entity) controls to mitigate risks of material misstatements in financial statements.