| Document Type
|
:
|
BL
|
| Record Number
|
:
|
1011840
|
| Doc. No
|
:
|
b766210
|
| Main Entry
|
:
|
Ramos, Michael J.
|
| Title & Author
|
:
|
How to comply with Sarbanes-Oxley Section 404 : : assessing the effectiveness of internal control /\ Michael Ramos.
|
| Edition Statement
|
:
|
3rd ed.
|
| Publication Statement
|
:
|
Hoboken, N.J. :: John Wiley & Sons,, ©2008.
|
| Series Statement
|
:
|
Finance professional collection
|
| Page. NO
|
:
|
1 online resource (xiii, 266 pages) :: illustrations
|
| ISBN
|
:
|
0470259221
|
|
|
:
|
: 1119196817
|
|
|
:
|
: 1281237485
|
|
|
:
|
: 9780470259221
|
|
|
:
|
: 9781119196815
|
|
|
:
|
: 9781281237484
|
|
|
:
|
0470169303
|
|
|
:
|
9780470169308
|
| Bibliographies/Indexes
|
:
|
Includes bibliographical references and index.
|
| Contents
|
:
|
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.
|
| Abstract
|
:
|
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.
|
| Subject
|
:
|
Corporations-- Accounting-- Corrupt practices-- United States.
|
| Subject
|
:
|
Corporations-- Accounting-- Law and legislation-- United States.
|
| Subject
|
:
|
Disclosure of information-- Law and legislation-- United States.
|
| Subject
|
:
|
BUSINESS ECONOMICS-- Accounting-- Financial.
|
| Subject
|
:
|
Corporations-- Accounting-- Corrupt practices.
|
| Subject
|
:
|
Corporations-- Accounting-- Law and legislation.
|
| Subject
|
:
|
Disclosure of information-- Law and legislation.
|
| Subject
|
:
|
United States.
|
| Dewey Classification
|
:
|
657.950973
|
| LC Classification
|
:
|
HF5686.C7R348 2008eb
|