- 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.