Emerging risks seem to be an issue for all business processes these days. It’s been 20 years and counting since the Sarbanes-Oxley legislation was passed. In theory, the legislative requirements outlined are still in place. Although the requirements haven’t changed, the time has changed and as a result, the execution of the processes has most likely changed. On the platform are a series of courses that outline the full scope of the Sarbanes-Oxley Act and the various SOX sections. Twenty years later the information in these courses remains relevant. However, it would be amiss to not recognize that the passage of time has changed our world. Think of various events such as economic change, technological evolution, the pandemic, etc. These are just a few of the changes that may have impacted the manner in which we execute some of the processes outlined in the SOX legislation. This course continues our series of taking a look at the Sarbanes-Oxley legislation 20 years after its passing. In this segment, we will focus on sourcing emerging risks. Field of Study: Auditing