Some work from home positions come easier than others. This is not to say that they're any less of a job than some other positions, just that they're more common home-based jobs and easier to find. Transcription work from home is one of these fields.
You must be trained exclusively in transcription to be able to perform all the duties of the job. If you are new to the field, you may be required to train and/or work on-site for a short period of time until you are capable of working on your own. It's not really as easy as the ads and spam e-mails make it sound. There is a lot more to transcription work from home positions than just typing.
As a transcriptionist, you are required to listen to audio files and transcribe them into text format. This may not sound difficult, but getting it exactly right can prove challenging even for the most experienced. You also have to be fast at what you do. There is even special software that transcription work from home employees use to help them with their work, so you must know how to work that.
The bottom line is this: if you want to be a transcriptionist, you can. However, you shouldn't think that it's easy or that anyone can do it. Quite opposite of all the spam ads and e-mails, actually, because it takes special training and skills. I'm not attempting to discourage anyone from doing transcription work from home; I'm merely warning those who think the job is easy that it's not quite that simple.
To find these positions, use job boards and online databases. They're not hard to find. It'll just depend on what you're looking for. Good luck!