How to Comply with Sarbanes-Oxley Section 404

Name: How to Comply with Sarbanes-Oxley Section 404 | Assessing the Effectiveness of Internal Control
Brand: Wiley
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Assessing the Effectiveness of Internal Control

Michael J. Ramos(Autor*in)

Wiley (Verlag)

3. Auflage

Erschienen am 13. März 2008

336 Seiten

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Intro
HOW TO COMPLY WITH SARBANES-OXLEY SECTION 404: ASSESSING THE EFFECTIVENESS OF INTERNAL CONTROL THIRD EDITION
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

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