--- title: Internal Controls Blog by Vibato | Sarbanes-Oxley Training (3) description: Sarbanes-Oxley Training | Tips about internal controls, Sarbanes-Oxley 404 compliance, & Fraud Allegations (3) --- [![VIBATO](https://www.vibato.com/hs-fs/hubfs/images/logo-184x54-v1a-retina.png?width=184&name=logo-184x54-v1a-retina.png "VIBATO")](http://vibato.com/) [Home](https://www.vibato.com/) | [Contact Us](https://www.vibato.com/internal-control-company/) | [Blog](https://www.vibato.com/blog/) 1-888-4-VIBATO [![VIBATO](https://www.vibato.com/hs-fs/file-555701954-png/images/logo-vibato-v2.png?width=184&name=logo-vibato-v2.png "VIBATO")](https://www.vibato.com/) ![](https://www.vibato.com/hs-fs/hub/92953/file-547255403.png?width=219&height=25&name=file-547255403.png) [COSO 2013 COMPLIANCELearn More](http://classic-migration-sandbox-92953.hs-sites.com/internal-control-services) [CONTROLS TESTING SERVICESLearn More](http://classic-migration-sandbox-92953.hs-sites.com/segregation-of-duties) [SEGREGATION OF DUTIES ANALYSISLearn More](http://classic-migration-sandbox-92953.hs-sites.com/segregation-of-duties) [RISK MANAGEMENTLearn More](http://classic-migration-sandbox-92953.hs-sites.com/financial-risk-assessment) [INTERNAL CONTROLSLearn More](http://classic-migration-sandbox-92953.hs-sites.com/internal-control-processes) ### [Try US](http://classic-migration-sandbox-92953.hs-sites.com/see-our-comprehensive-demo) ### [Compare US](http://classic-migration-sandbox-92953.hs-sites.com/compare-us) ### [Get a Quote](http://classic-migration-sandbox-92953.hs-sites.com/discover-the-only-value-based-industry-solution) ## [Free Webinar: SSAE 16: How to Review your Vendors Internal Controls](https://www.vibato.com/blog/bid/79536/Free-Webinar-SSAE-16-How-to-Review-your-Vendors-Internal-Controls) Posted by Teresa Bockwoldton March 4, 2012 - [Tweet](https://twitter.com/share) [![](https://www.vibato.com/hs-fs/file-16026596-jpg/images/soc-marks_2c_web-resized-600.jpg) ](https://www.vibato.com/blog/bid/79536/Free-Webinar-SSAE-16-How-to-Review-your-Vendors-Internal-Controls) |   | | --- | [Read More](https://www.vibato.com/blog/bid/79536/Free-Webinar-SSAE-16-How-to-Review-your-Vendors-Internal-Controls) 0 Comments [Click here to read/write comments](https://www.vibato.com/blog/bid/79536/Free-Webinar-SSAE-16-How-to-Review-your-Vendors-Internal-Controls#comments-listing) Tags: [Internal Controls](https://www.vibato.com/blog/topic/internal-controls), [Sarbanes-Oxley Articles & Information](https://www.vibato.com/blog/topic/sarbanes-oxley-articles-information), [Compliance tools](https://www.vibato.com/blog/topic/compliance-tools), [404](https://www.vibato.com/blog/topic/404), [404 audit](https://www.vibato.com/blog/topic/404-audit), [SSAE 16](https://www.vibato.com/blog/topic/ssae-16), [Sarbanes-Oxley Training](https://www.vibato.com/blog/topic/sarbanes-oxley-training), [compliance](https://www.vibato.com/blog/topic/compliance), [internal control](https://www.vibato.com/blog/topic/internal-control), [SAS 70](https://www.vibato.com/blog/topic/sas-70), [Internal Control Education](https://www.vibato.com/blog/topic/internal-control-education), [internal control tips](https://www.vibato.com/blog/topic/internal-control-tips) ## [Change to Sarbanes-Oxley Section 404 Requirements in 2012 Likely](https://www.vibato.com/blog/bid/79113/Change-to-Sarbanes-Oxley-Section-404-Requirements-in-2012-Likely) Posted by Teresa Bockwoldton February 22, 2012 - [Tweet](https://twitter.com/share) [![](https://www.vibato.com/hs-fs/file-16018807-png/images/icon-oxeset-search.png) ](https://www.vibato.com/blog/bid/79113/Change-to-Sarbanes-Oxley-Section-404-Requirements-in-2012-Likely) New legislation is gaining steam that would change the definition of which companies are subjected to an external audit review of their internal controls (e.g., Sarbanes-Oxley Section 404(b)). The bill, called 'H.R.3606 - Reopening American Capital Markets to Emerging Growth Companies Act of 2011,' passed the House by an overwhelming bipartisan vote of 54-1. The bill still has to go through the Senate and then get Presidential approval before it becomes law (you can follow the progress here: [http://www.opencongress.org/bill/112-h3606/show](http://www.opencongress.org/bill/112-h3606/show)).  [Read More](https://www.vibato.com/blog/bid/79113/Change-to-Sarbanes-Oxley-Section-404-Requirements-in-2012-Likely) 0 Comments [Click here to read/write comments](https://www.vibato.com/blog/bid/79113/Change-to-Sarbanes-Oxley-Section-404-Requirements-in-2012-Likely#comments-listing) Tags: [Internal Controls](https://www.vibato.com/blog/topic/internal-controls), [Sarbanes-Oxley Articles & Information](https://www.vibato.com/blog/topic/sarbanes-oxley-articles-information), [404](https://www.vibato.com/blog/topic/404), [SOX](https://www.vibato.com/blog/topic/sox), [AICPA](https://www.vibato.com/blog/topic/aicpa), [404 audit](https://www.vibato.com/blog/topic/404-audit), [audit costs](https://www.vibato.com/blog/topic/audit-costs), [Non-accelerated filer 404(b) information](https://www.vibato.com/blog/topic/non-accelerated-filer-404b-information), [Sarbanes-Oxley Training](https://www.vibato.com/blog/topic/sarbanes-oxley-training), [Sarbanes-Oxley](https://www.vibato.com/blog/topic/sarbanes-oxley), [external auditing](https://www.vibato.com/blog/topic/external-auditing), [Internal Control Education](https://www.vibato.com/blog/topic/internal-control-education) ## [August 3, 2011: Financial Risk Assessment Free Webinar](https://www.vibato.com/blog/bid/57898/August-3-2011-Financial-Risk-Assessment-Free-Webinar) Posted by Teresa Bockwoldton June 24, 2011 - [Tweet](https://twitter.com/share) [![](https://www.vibato.com/hs-fs/file-16012418-png/images/exclamation_point1.png) ](https://www.vibato.com/blog/bid/57898/August-3-2011-Financial-Risk-Assessment-Free-Webinar)  You are cordially invited to the Vibato Webinar Series, ***How to Perform a Financial Risk Assessment ***being held on Wednesday, August 3, 2011 10:00 AM - 11:00 AM PDT.   [Read More](https://www.vibato.com/blog/bid/57898/August-3-2011-Financial-Risk-Assessment-Free-Webinar) 0 Comments [Click here to read/write comments](https://www.vibato.com/blog/bid/57898/August-3-2011-Financial-Risk-Assessment-Free-Webinar#comments-listing) Tags: [Sarbanes-Oxley Articles & Information](https://www.vibato.com/blog/topic/sarbanes-oxley-articles-information), [financial risk](https://www.vibato.com/blog/topic/financial-risk), [Compliance tools](https://www.vibato.com/blog/topic/compliance-tools), [risk assessment](https://www.vibato.com/blog/topic/risk-assessment), [best-practice](https://www.vibato.com/blog/topic/best-practice), [SOX Compliance Made Simple](https://www.vibato.com/blog/topic/sox-compliance-made-simple), [Sarbanes-Oxley Training](https://www.vibato.com/blog/topic/sarbanes-oxley-training), [compliance](https://www.vibato.com/blog/topic/compliance), [risk management](https://www.vibato.com/blog/topic/risk-management), [Sarbanes-Oxley](https://www.vibato.com/blog/topic/sarbanes-oxley), [audit scope](https://www.vibato.com/blog/topic/audit-scope), [Internal Control Education](https://www.vibato.com/blog/topic/internal-control-education) ## [New Video Posted- Internal Controls Considerations for Nonprofits](https://www.vibato.com/blog/bid/56397/New-Video-Posted-Internal-Controls-Considerations-for-Nonprofits) Posted by Teresa Bockwoldton June 3, 2011 - [Tweet](https://twitter.com/share) Watch to learn about financial repoting concerns that you should consider when implementing internal controls at at non-profit organization. On May 24, 2011 at [Sonoma Mountain Village](http://www.sonomamountainvillage.com/), Teresa Bockwoldt spoke on behalf of Vibato, LLC for the [North-Bay 2011 Board Member Boot Camp for Non-Profits](http://www.northbaybusinessjournal.com/33919/napa-nonprofit-boot-camp-may-19/). [Read More](https://www.vibato.com/blog/bid/56397/New-Video-Posted-Internal-Controls-Considerations-for-Nonprofits) 0 Comments [Click here to read/write comments](https://www.vibato.com/blog/bid/56397/New-Video-Posted-Internal-Controls-Considerations-for-Nonprofits#comments-listing) Tags: [Internal Controls](https://www.vibato.com/blog/topic/internal-controls), [risk assessment](https://www.vibato.com/blog/topic/risk-assessment), [Vibato Products](https://www.vibato.com/blog/topic/vibato-products), [Sarbanes-Oxley Training](https://www.vibato.com/blog/topic/sarbanes-oxley-training), [risk management](https://www.vibato.com/blog/topic/risk-management), [Vibato](https://www.vibato.com/blog/topic/vibato) ## [Internal Control Deficiency Measurement in 5 Steps ](https://www.vibato.com/blog/bid/51499/Internal-Control-Deficiency-Measurement-in-5-Steps) Posted by Teresa Bockwoldton April 13, 2011 - [Tweet](https://twitter.com/share) [![](https://www.vibato.com/hs-fs/file-16024352-gif/images/materiality-resized-600.gif) ](https://www.vibato.com/blog/bid/51499/Internal-Control-Deficiency-Measurement-in-5-Steps) An internal control deficiency can be caused by a number of issues but it is primarily defined as an error discovered during internal controls testing (e.g., a payment was coded to utilities when it should have been coded to inventory) or during a review of the internal control evidence (e.g., the internal or external auditors discover the coding mistake rather than management finding it as part of their closing activities).  An internal control deficiency may also occur simply from someone forgetting to execute one of their internal controls entirely. [Read More](https://www.vibato.com/blog/bid/51499/Internal-Control-Deficiency-Measurement-in-5-Steps) 0 Comments [Click here to read/write comments](https://www.vibato.com/blog/bid/51499/Internal-Control-Deficiency-Measurement-in-5-Steps#comments-listing) Tags: [Internal Controls](https://www.vibato.com/blog/topic/internal-controls), [Compliance tools](https://www.vibato.com/blog/topic/compliance-tools), [risk assessment](https://www.vibato.com/blog/topic/risk-assessment), [audit](https://www.vibato.com/blog/topic/audit), [SOX](https://www.vibato.com/blog/topic/sox), [404 audit](https://www.vibato.com/blog/topic/404-audit), [best-practice](https://www.vibato.com/blog/topic/best-practice), [Controls Testing](https://www.vibato.com/blog/topic/controls-testing), [10k](https://www.vibato.com/blog/topic/10k), [Product Information](https://www.vibato.com/blog/topic/product-information), [Sarbanes-Oxley Training](https://www.vibato.com/blog/topic/sarbanes-oxley-training), [compliance](https://www.vibato.com/blog/topic/compliance), [risk management](https://www.vibato.com/blog/topic/risk-management), [Sarbanes-Oxley](https://www.vibato.com/blog/topic/sarbanes-oxley), [audit deficiency](https://www.vibato.com/blog/topic/audit-deficiency), [Internal Control Deficiency](https://www.vibato.com/blog/topic/internal-control-deficiency) [Previous](https://www.vibato.com/blog/topic/sarbanes-oxley-training/page/2) [All posts](https://www.vibato.com/blog/all) [Next](https://www.vibato.com/blog/topic/sarbanes-oxley-training/page/4) ### Register Below to Receive Updates & Useful Information ### Download the "5-Step Vibato Difference" [![Internal Controls Training](https://hubspot-no-cache-na2-prod.s3.amazonaws.com/cta/default/92953/0686c100-1b36-44ac-b11e-0d3b0ff620cf.png)](https://hubspot-cta-redirect-na2-prod.s3.amazonaws.com/cta/redirect/92953/0686c100-1b36-44ac-b11e-0d3b0ff620cf) ### Follow Us ### Download the 'Vibato Internal Control Suite Product Overview' [![Best Practice Approach to Internal Controls](https://hubspot-no-cache-na2-prod.s3.amazonaws.com/cta/default/92953/38f1156b-ef31-4136-ac75-6e94a28302d9.png)](https://hubspot-cta-redirect-na2-prod.s3.amazonaws.com/cta/redirect/92953/38f1156b-ef31-4136-ac75-6e94a28302d9) ### Our CEO Says... 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