How to comply with Sarbanes-Oxley Section 404 : assessing the effectiveness of internal control /

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How to Comply with Sarbanes Oxley Section 404: Assessing the Effectiveness of Internal Control, 3E, provides a comprehensive, structured approach for the testing and evaluation of internal control. Now in its third edition, this book was the first and con.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Ramos, Michael J.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken, N.J. : John Wiley & Sons, ©2008.
Edición:3rd ed.
Colección:Finance professional collection
Temas:
Corporations > Accounting > Corrupt practices > United States.
Corporations > Accounting > Law and legislation > United States.
Disclosure of information > Law and legislation > United States.
BUSINESS & ECONOMICS > Accounting > Financial.
Corporations > Accounting > Corrupt practices
Corporations > Accounting > Law and legislation
Disclosure of information > Law and legislation
United States
Acceso en línea:Texto completo
Texto completo
Tabla de Contenidos:
  • Cover
  • CONTENTS
  • PREFACE
  • ACKNOWLEDGMENTS
  • ABOUT THE AUTHOR
  • CHAPTER 1 THE EVALUATION APPROACH
  • MANAGEMENT'S EVALUATION OF INTERNAL CONTROL
  • RISK-BASED JUDGMENTS
  • RISK-BASED, TOP-DOWN EVALUATION APPROACH
  • WORKING WITH THE INDEPENDENT AUDITORS
  • CHAPTER 2 INTERNAL CONTROL CRITERIA
  • NEED FOR CONTROL CRITERIA
  • COSO INTERNAL CONTROL INTEGRATED FRAMEWORK
  • INFORMATION AND COMMUNICATION
  • INTERNAL CONTROL FOR SMALL BUSINESSES
  • CONTROLS OVER INFORMATION TECHNOLOGY SYSTEMS
  • CHAPTER 3 PROJECT SCOPING
  • INTRODUCTION
  • ENTITY-LEVEL CONTROLS
  • IDENTIFYING SIGNIFICANT ACTIVITY-LEVEL CONTROL OBJECTIVES
  • Appendix 3A ACTION PLAN: IDENTIFYING SIGNIFICANT CONTROL OBJECTIVES
  • Appendix 3B EXAMPLE CONTROL OBJECTIVES
  • CHAPTER 4 PROJECT PLANNING
  • OBJECTIVE OF PLANNING
  • INFORMATION GATHERING FOR DECISION MAKING
  • INFORMATION SOURCES
  • STRUCTURING THE PROJECT TEAM
  • COORDINATING WITH THE INDEPENDENT AUDITORS
  • ^DOCUMENTING YOUR PLANNING DECISIONS
  • Appendix 4A ACTION PLAN: PROJECT PLANNING
  • Appendix 4B SUMMARY OF PLANNING QUESTIONS
  • CHAPTER 5 DOCUMENTATION OF INTERNAL CONTROLS
  • IMPORTANCE OF DOCUMENTATION
  • ASSESSING THE ADEQUACY OF EXISTING DOCUMENTATION
  • DOCUMENTATION OF ENTITY-LEVEL CONTROL POLICIES AND PROCEDURES
  • DOCUMENTING ACTIVITY-LEVEL CONTROLS
  • SARBANES-OXLEY AUTOMATED COMPLIANCE TOOLS
  • COORDINATING WITH THE INDEPENDENT AUDITORS
  • Appendix 5A ACTION PLAN: DOCUMENTATION
  • Appendix 5B LINKAGE OF SIGNIFICANT CONTROL OBJECTIVES TO EXAMPLE CONTROL POLICIES AND PROCEDURES
  • CHAPTER 6 TESTING AND EVALUATING ENTITY-LEVEL CONTROLS
  • OVERALL OBJECTIVE OF TESTING ENTITY-LEVEL CONTROLS
  • TESTING TECHNIQUES
  • EVALUATING THE EFFECTIVENESS OF ENTITY-LEVEL CONTROLS
  • DOCUMENTING TEST RESULTS
  • COORDINATING WITH THE INDEPENDENT AUDITORS
  • Appendix 6A ACTION PLAN: TESTING EVALUATING ENTITY-LEVEL CONTROLS
  • Appendix 6B SURVEY TOOLS
  • ^Appendix 6C EXAMPLE INQUIRIES OF MANAGEMENT REGARDING ENTITY-LEVEL CONTROLS
  • CHAPTER 7 TESTING AND EVALUATING ACTIVITY-LEVEL CONTROLS
  • INTRODUCTION
  • CONFIRM YOUR UNDERSTANDING OF THE DESIGN OF CONTROLS
  • ASSESSING THE EFFECTIVENESS OF DESIGN
  • OPERATING EFFECTIVENESS
  • EVALUATING TEST RESULTS
  • DOCUMENTATION OF TEST PROCEDURES AND RESULTS
  • COORDINATING WITH THE INDEPENDENT AUDITORS
  • Appendix 7A ACTION PLAN: DOCUMENTATION
  • Appendix 7B EXAMPLE INQUIRIES
  • CHAPTER 8 EVALUATING CONTROL DEFICIENCIES AND REPORTING ON INTERNAL CONTROL EFFECTIVENESS
  • CONTROL DEFICIENCIES
  • EVALUATING CONTROL DEFICIENCIES
  • ANNUAL AND QUARTERLY REPORTING REQUIREMENTS
  • EXPANDED REPORTING ON MANAGEMENT'S RESPONSIBILITIES FOR INTERNAL CONTROL
  • COORDINATING WITH THE INDEPENDENT AUDITORS AND LEGAL COUNSEL
  • Appendix 8A ACTION PLAN: REPORTING
  • INDEX
  • Last Page.

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