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How to Comply with Sarbanes-Oxley Section 404 Assessing the Effectiveness of Internal Control

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ISBN-10: 0470169303

ISBN-13: 9780470169308

Edition: 3rd 2008

Authors: Michael J. Ramos, Michael Ramos

List price: $110.00
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Thethird editionof this best selling book on SOX section 404 compliance includes new guidance for small businesses, the most current rules and regulations on compliance, and implementation for smaller public companies.
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Book details

List price: $110.00
Edition: 3rd
Copyright year: 2008
Publisher: John Wiley & Sons, Incorporated
Publication date: 3/7/2008
Binding: Hardcover
Pages: 288
Size: 6.34" wide x 9.09" long x 0.91" tall
Weight: 1.100
Language: English

About the Author
The Evaluation Approach
Management's Evaluation of Internal Control
Risk-Based Judgments
Risk-Based, Top-Down Evaluation Approach
Working with the Independent Auditors
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
Project Scoping
Entity-Level Controls
Identifying Significant Activity-Level Control Objectives
Action Plan: Identifying Significant Control Objectives
Example Control Objectives
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
Action Plan: Project Planning
Summary of Planning Questions
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
Action Plan: Documentation
Linkage of Significant Control Objectives to Example Control Policies and Procedures
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
Action Plan: Testing and Evaluating Entity-Level Controls
Survey Tools
Example Inquiries of Management Regarding Entity-Level Controls
Testing and Evaluating Activity-Level Controls
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
Action Plan: Documentation
Example Inquiries
Evaluating Control Deficiencies and Reporting on Internal Control Effectivenes
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
Action Plan: Reporting