2021 Internal Control Objectives for Sarbanes-Oxley Book & Figure Review

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Signup Deadline: 16 Jun, 2021
Starts: 06 Jul, 2021
Ends: 27 Jul, 2021
Location: Online Opportunity


The Internal Control Objectives for Sarbanes-Oxley Book & Figure Reviewers  will review ISACA’s update of the existing 3rd edition of this book prior to publication. The objective of the review is to reflect changes in Sarbanes-Oxley and associated guidance (e.g., COBIT, COSO, SSAE 16/18) since the current edition was published in 2014. 

Anticipated outcomes:

The volunteer subject matter experts will support the development of a revised version of the existing book. As part of that work, the volunteers are needed for two separate assignments:

  1. Reviewers of the book’s text
    • Review the content modifications proposed by the book’s authors
    • Using knowledge of current versions of the Sarbanes-Oxley Act of 2002, similar legislation, and related frameworks (e.g. COSO, COBIT) provide professional opinion whether to incorporate the proposed modification.
    • Provide comments regarding opportunities to incorporate guidance from global legislation that is similar to Sarbanes-Oxley. (Examples of countries to whom this apply, include, but are not limited to Japan, China, U.K.)
  1. Reviewers of the book’s figures
    • For those volunteers who review the figures in the book, work consists of ensuring that the figure is accurate. For example, if a figure references DSS06.01 from COBIT 5, the reviewer should ensure that the correct mapping to COBIT 2019 is reflected in the new edition of the book.

Within the volunteer application you will be asked to identify whether you are interested in reviewing the book’s text or figures or both. Based on the applications received and needs of ISACA, responsibilities will be divided among selected volunteers and assigned accordingly.

Volunteer Criteria:

  • CISA certification preferred.
  • Be very familiar with the content of the existing IT Control Objectives for Sarbanes-Oxley book (3rd Edition)
  • Have knowledge of COBIT 5 and COBIT 2019 either through study of the COBIT framework or through practical work experience using COBIT.
  • Have specific experience designing and/or assessing IT controls over financial reporting.
  • Current audit or assurance position (balance practitioners and managers). Audit/assurance expertise and industry representation are preferred over geographic diversity.
  • Knowledge of ISACA frameworks, products, certifications and services.
  • ISACA Membership not required.
  • Geographic area representation required.

Volunteer benefits:

  • Up to 20 CPE credits (max. 20 annually) in the area of Contributions to the Profession upon successful completion of the term.
  • Name listed in the 4th Edition of the IT Control Objectives for Sarbanes-Oxley book as an Expert Reviewer.


All volunteers must have an ISACA Participation Agreement on file.  To see if your agreement is active, visit your volunteer profile. Access all volunteer policies here.


Knowledge and Content

Volunteers Needed:

10 (0 open slots)

Experience Required:

4 - 6 Years Industry Experience

CPE Credits:


Staff Facilitator:

Robin Lyons

ISACA’s Philosophy on Volunteer Engagement

ISACA encourages the active participation of our dedicated professional community in relevant, compelling and innovative activities at both the regional and international levels. With appreciation for the talent, expertise and experience each person contributes, volunteers and staff work collaboratively to fulfill ISACA’s purpose and promise, while benefiting from incredible experiences and accomplishments that instill confidence in our professional and personal growth.