| Document Type
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BL
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| Record Number
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997833
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| Doc. No
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b752203
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| Main Entry
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Graham, Lynford.
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| Title & Author
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Complying with Sarbanes-Oxley section 404 : : a guide for small publicly held companies /\ Lynford Graham.
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| Publication Statement
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Hoboken, N.J. :: Wiley,, ©2010.
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| Page. NO
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1 online resource (xiv, 354 pages) :: illustrations
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| ISBN
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0470572558
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: 0470603984
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: 111826908X
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: 128254831X
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: 9780470572559
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: 9780470603987
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: 9781118269084
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: 9781282548312
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9780470572559
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| Bibliographies/Indexes
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Includes bibliographical references and index.
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| Contents
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Introduction and company requirements -- The COSO internal control framework -- Project scoping -- Project planning -- Documentation of internal controls -- Testing and evaluating entity-level controls -- Testing and evaluating activity-level controls -- Evaluating control deficiencies and reporting on internal control effectiveness.
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| Abstract
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For the first time, smaller public companies must now comply with Sarbanes-Oxley 404. This book provides updated citations and references to SEC and PCAOB materials, links to current guidance on-line, and specific guidance to companies on working with auditors to achieve benefits and cost reductions. It also provides coverage of IT and IT general controls, and clarifies guidance directed to companies versus guidance directed to auditors. Business professionals will receive advice on working with auditors to achieve benefits and cost reductions.
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| Subject
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Corporations-- Auditing-- Law and legislation-- United States.
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Corporations-- Auditing-- Law and legislation.
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LAW-- Administrative Law Regulatory Practice.
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| Subject
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United States.
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| Dewey Classification
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346.73/06648
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| LC Classification
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KF1446.G73 2010eb
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