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| About the Author | |
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| Preface | |
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| Acknowledgments | |
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| Tools for Management | |
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| General Work Program | |
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| Project Planning Summary | |
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| Checklist for Summarizing Project Team Competence and Objectivity | |
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| Worksheet for Determining and Documenting Significant Accounts and Disclosures | |
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| Mapping of Business Processes to Significant Accounts and Disclosures | |
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| Example Inquiries to Identify Changes to Internal Control | |
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| Senior Management Review Checklist | |
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| Checklist for Preparation of Management's Report on Internal Control Effectiveness | |
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| Documentation of Internal Control Design | |
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| Work Program for the Review of Documentation of Entity-Level Controls | |
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| Assessment of Internal Control Effectiveness: Overall Approach to review of the Documentation of Entity-Level Controls | |
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| Assessment of Internal Control Effectiveness: Checklist for the review of the Documentation of Entity-Level Controls | |
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| Work Program for the Review of Documentation of Activity-Level Controls | |
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| Assessment of Internal Control Effectiveness: Overall Approach to review of the Documentation of Activity-Level Controls | |
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| Assessment of Internal Control Effectiveness: Checklist for the review of the Documentation of a Significant Transaction or Business Unit/Location | |
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| Documentation Techniques and Selected Examples for Routine Transactions | |
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| Checklist for Evaluating SOX 404 Software | |
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| Internal Control Testing Programs | |
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| Entity-Level Controls Testing Tools | |
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| Summary of Observations and Conclusions about Entity-Level Control Effectiveness | |
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| Checklist for Small Business Entity-Level Controls | |
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| Work Program for Testing Entity-Level Control Effectiveness | |
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| Index to Tests of Entity-Level controls: Inquiries and Surveys | |
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| Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets-Management | |
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| Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets-Management | |
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| Entity-Level tests of Operating Effectiveness: Inquiry Note Sheets-Audit Committee members | |
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| Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets-Employees | |
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| Example Employee Survey | |
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| Index of Tests of Entity-Level controls: Inspection of Documentation | |
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| Worksheet to Documentation Inspection of Documentation of Performance of Entity-Level Controls | |
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| Index to Tests of Entity-Level Controls: Observation of Operations | |
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| Worksheet to Document Observation of Operation of Entity-Level Controls | |
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| Index to Tests of Entity-Level Controls: Reperformance of Controls | |
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| Work Program for Reviewing a Report on IT General Control Effectiveness | |
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| Planning and Review of Scope of Tests of IT General Control Effectiveness | |
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| Work Program for Performing an IT General Controls review | |
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| Guidelines for Testing Activity-Level control Effectiveness | |
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| Guidelines and Example Inquiries for Performing Walkthroughs | |
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| Example Testing Program for Activity-Level Tests of Controls | |
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| Example Testing Program for Control Operating Effectiveness: Revenue | |
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| Example Testing Program for Control Operating Effectiveness: Purchases and expenditures | |
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| Example Testing Program for Control Operating Effectiveness: Cash receipts and Disbursements | |
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| Example Testing Program for Control Operating Effectiveness: Payroll | |
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| Work Program for eh Review of a type 2 SAS No. 70 report | |
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| Type 2 SAS No. 70 report review Checklist | |
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| Process Owners' Monitoring of Control Effe | |