根据你的解释，我认为这是你所希望的行为。
最常见的。您已经使用了带有列的Flexbox，这很好。如果您想重新排列Flex容器中的元素，则无需使用位置：绝对的。你只需要用这个顺序：NUMBER属性对Flex内的元素进行排序。

#valorContent {
  padding: 0;
  position: relative;
  display: flex;
  flex-direction: column;
  justify-content: center;
  align-items: center;
  position: relative;
}

.valorCard {
  padding: 0 24px;
  bottom: -190px;
  width: 60%;
  order: 0;
}

.valorImagem {
    order: 1;
}

.valorCard-content {
  border: 2px solid green;
  background-color: grey;
}

<section class="valor py-5 mt-4">
  <div class="container pt-5" id="valorContent">
    <div class="valorImagem">
      <img class="img-fluid" src="https://source.unsplash.com/user/c_v_r/414x421">
    </div>
    <div class="valorCard text-center">
      <div class="valorCard-content py-5 px-4">
        <h2 class="valor-titulo mx-4">
          Lorem Ipsum
        </h2>
        <hr>
        <div class="valor-lista">
          <div class="item ">
            <h4 class="mx-4">Test</h4>
          </div>
          <hr>
          <div class="item ">
            <h4 class="mx-4">Test</h4>
          </div>
          <hr>
          <div class="item ">
            <h4 class="mx-4">Test</h4>
          </div>
          <hr>
        </div>
      </div>
    </div>
  </div>
  </div>
</section>
<section class="second">
  <div>
    <div>
      <div>
        <div>
          <p class="depoimento-txt">
            Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat.
          </p>
        </div>
      </div>
      <div class="col-lg-5 cardbox cardbox-dep">
        <div class="p-4 pt-5 mx-2">
          <p class="depoimento-txt">
            Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat.
          </p>
        </div>
      </div>
    </div>
  </div>
</section>

如果我没理解错您的意图，您可以将overflow: hidden;添加到#valorContent的css中以隐藏溢出部分：

#valorContent {
  padding: 0;
  position: relative;
  display: flex;
  flex-direction: column;
  justify-content: center;
  align-items: center;
  position: relative;
  overflow: hidden;
}

.valorCard {
  padding: 0 24px;
  position: absolute;
  bottom: -190px;
  width: 150px;
}

.valorCard-content {
  border: 2px solid green;
  background-color: grey;
}

<section class="valor py-5 mt-4">
  <div class="container pt-5" id="valorContent">
    <div class="valorImagem">
      <img class="img-fluid" src="https://source.unsplash.com/user/c_v_r/414x421">
    </div>
    <div class="valorCard text-center">
      <div class="valorCard-content py-5 px-4">
        <h2 class="valor-titulo mx-4">
          Lorem Ipsum
        </h2>
        <hr>
        <div class="valor-lista">
          <div class="item ">
            <h4 class="mx-4">Test</h4>
          </div>
          <hr>
          <div class="item ">
            <h4 class="mx-4">Test</h4>
          </div>
          <hr>
          <div class="item ">
            <h4 class="mx-4">Test</h4>
          </div>
          <hr>
        </div>
      </div>
    </div>
  </div>
  </div>
</section>
<section class="second">
  <div>
    <div>
      <div>
        <div>
          <p class="depoimento-txt">
            Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat.
          </p>
        </div>
      </div>
      <div class="col-lg-5 cardbox cardbox-dep">
        <div class="p-4 pt-5 mx-2">
          <p class="depoimento-txt">
            Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat.
          </p>
        </div>
      </div>
    </div>
  </div>
</section>