The Sarbanes-Oxley Section 404 Implementation Toolkit

Name: The Sarbanes-Oxley Section 404 Implementation Toolkit | Practice Aids for Managers and Auditors
Brand: Wiley
Price: 84.99 EUR
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Practice Aids for Managers and Auditors

Michael J. Ramos(Autor*in)

Wiley (Verlag)

2. Auflage

Erschienen am 28. Juni 2008

408 Seiten

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Inhalt

Cover
Title Page
Copyright
Contents
About the Author
Preface
Acknowledgments
Part I Tools for Management
ADM-1 General Work Program
Purpose
Instructions
Assessment of Internal Control Effectiveness General Work Program
ADM-2 Project Planning Summary
Purpose
Instructions
Assessment of Internal Control Effectiveness Project Planning
Project Team Members and Responsibilities
Project Team Members' Competence and Objectivity
Internal Control Information Sources
Project Scope
Internal Control Documentation Sources
Project Schedule
ADM-2A Checklist for Summarizing Project Team Competence and Objectivity
Purpose
Instructions
Assessment of Internal Control Effectiveness Project team Competence and Objectivity
ADM-2B.1 Worksheet for Determining and Documenting Significant Accounts and Disclosures
Purpose
Instructions
Assessment of Internal Control Effectiveness Significant Accounts and Disclosures
ADM-2B.2 Mapping of Business Processes to Significant Accounts and Disclosures
Purpose
Instructions
Assessment of Internal Control Effectiveness Mapping of Business Processes to Significant Accounts and Disclosures
ADM-2C Example Inquiries to Identify Changes to Internal Control
Purpose
Instructions
Example Inquiries to Identify Changes to Internal Control
Example Inquiries
ADM-3 Senior Management Review Checklist
Purpose
Instructions
Assessment of Internal Control Effectiveness Senior Management Review Checklist
ADM-4 Checklist for Preparation of Management's Report on Internal Control Effectiveness
Purpose
Instructions
Checklist for Management's Report on the Effectiveness of Internal Control Over Financial Reporting
Required Reporting Matters
Optional Reporting Matters
Disclosure Matters
Part II Documentation of Internal Control Design
DOC-1 Work Program for the Review of Documentation of Entity-Level Controls
Purpose
Instructions
DOC-1A Assessment of Internal Control Effectiveness: Overall Approach to Review of the Documentation of Entity-Level Controls
Purpose
Instructions
Summary of Internal Control Documentation
Review of Documentation of Entity-Level Controls
DOC-1B Assessment of Internal Control Effectiveness: Checklist for the Review of the Documentation of Entity-Level Controls
Purpose
Instructions
Control Environment
Risk Assessment
Monitoring
Period-End Financial Reporting
Selection and Application of Accounting Policies
IT General Controls
Nonroutine Transactions
DOC-2 Work Program for the Review of Documentation of Activity-Level Controls
Purpose
Instructions
DOC-2A Assessment of Internal Control Effectiveness: Overall Approach to Review of the Documentation of Activity-Level Controls
Purpose
Instructions
DOC-2B Assessment of Internal Control Effectiveness: Checklist for the Review of the Documentation of a Significant Transaction or Business Unit/Location
Purpose
Instructions
DOC-3 Documentation Techniques and Selected Examples for Routine Transactions
Purpose
Instructions
How to Design Internal Control Documentation
Flowcharting
Example Company Leasing Revenue Description of Controls
Narratives
Example Outline: Narrative Documentation of Internal Controls
Matrixes
DOC-4 Checklist for Evaluating SOX 404 Software
Purpose
Instructions
Part III Internal Control Testing Programs
Entity-Level Controls Testing Tools
Organization of the Tool set
Map to COSO
TST-ENT-1 Summary of Observations and Conclusions about Entity-Level Control Effectiveness
Purpose
Instructions
Entity-Level Control Tests
Assessment of Control Testing Exceptions-Control Environment
Assessment of Control Testing Exceptions-Risk Assessment
Assessment of Control Testing Exceptions-Monitoring
Assessment of Control Testing Exceptions-Period-End Financial Reporting
Assessment of Control Testing Exceptions-Selection and Application of Accounting Principles
Assessment of Control Testing Exceptions-IT General Controls
Assessment of Control Testing Exceptions-Nonroutine Transactions
TST-ENT-1A Checklist for Small Business Entity-Level Controls
Purpose
Instructions
Checklist for Small Business Entity-Level Controls
TST-ENT-2 Work Program for Testing Entity-Level Control Effectiveness
Purpose
Instructions
Tests of Entity-Level Control Operating Effectiveness
TST-ENT-3 Index to Tests of Entity-Level Controls: Inquiries and Surveys
Purpose
Instructions
Summary of Interviews Management
TST-ENT-3A Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets-Management
Purpose
Instructions
Example Questions: Management (Both Financial and Nonfinancial)
Additional Questions for Financial Management
Note Sheet Inquiries of Management
All Management Personnel
Financial Management
TST-ENT-3B Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets-Board Members
Purpose
Instructions
Example Questions
Note Sheet Inquiries of Board Members
TST-ENT-3C Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets-Audit Committee Members
Purpose
Instructions
Example Questions
Note Sheet Inquiries of Audit Committee Members
TST-ENT-3D Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets-Employees
Purpose
Instructions
Example Questions
Note Sheet Inquiries of Employees
TST-ENT-3E Example Employee Survey
Purpose
Instructions
Example Letter to Employees in Advance of Employee Survey
Example Employee Survey of Corporate Culture and Personnel Policies
Example Survey of Employees
Evaluation of Employee Survey Results
TST-ENT-4 Index to Tests of Entity-Level Controls: Inspection of Documentation
Purpose
Instructions
TST-ENT-4A Worksheet to Document Inspection of Documentation of Performance of Entity-Level Controls
Purpose
Instructions
Assessment of Internal Control Effectiveness Inspection of Documentation of Control Performance
Part I: Basic Information
Part II: Summary of Results
TST-ENT-5 Index to Tests of Entity-Level Controls: Observation of Operations
Purpose
Instructions
TST-ENT-5A Worksheet to Document Observation of Operation of Entity-Level Controls
Purpose
Instructions
Assessment of Internal Control Effectiveness Observation of Operations
Part I: Basic Information
Part II: Summary of Results
TST-ENT-6 Index to Tests of Entity-Level Controls: Reperformance of Controls
Purpose
Instructions
TST-ENT-6A Worksheet to Document Reperformance of Entity-Level Controls
Purpose
Instructions
Assessment of Internal Control Effectiveness Reperformance of Entity-Level Control
Part I: Basic Information
Part II: Summary of Results
TST-ENT-7 Work Program for Reviewing a Report on IT General Control Effectiveness
Purpose
Instructions
Review of Report on IT General Control Operating Effectiveness
TST-ENT-7A Planning and Review of Scope of Tests of IT General Control Effectiveness
Purpose
Instructions
Planning and Reviewing Scope of Tests: IT General Control Operating Effectiveness
IT Systems
IT Control Objectives
TST-ENT-8 Work Program for Performing an IT General Controls Review
Purpose
Instructions
IT Risk Indicators
Evaluating the Significance of IT Risks
IT General Controls Review Work Program
Guidelines for Testing Activity-Level Control Effectiveness
Test Design Considerations
Types of Tests
TST-ACT-1 Guidelines and Example Inquiries for Performing Walkthroughs
Purpose
Instructions
Guidelines for Performing Effective Walkthroughs
Planning the Walkthrough
Making Inquiries
Obtaining Supporting, Corroborating Information
Evaluate Results of Walkthrough
Example Inquiries
Inquiry Objectives
Example Questions
Documentation of Walkthrough Procedures
Planning
Procedures Performed and Results
TST-ACT-2 Example Testing Program for Activity-Level Tests of Controls
Purpose
Instructions
TST-ACT-2A Example Testing Program for Control Operating Effectiveness: Revenue
Purpose
Instructions
TST-ACT-2B Example Testing Program for Control Operating Effectiveness: Purchases and Expenditures
Purpose
Instructions
TST-ACT-2C Example Testing Program for Control Operating Effectiveness: Cash Receipts and Disbursements
Purpose
Instructions
TST-ACT-2D Example Testing Program for Control Operating Effectiveness: Payroll
Purpose
Instructions
TST-ACT-3 Work Program for the Review of a Type 2 SAS No. 70 Report
Purpose
Instructions
Work Program for the Review of a Type 2 SAS NO. 70 Report
TST-ACT-3A Type 2 SAS No. 70 Report Review Checklist
Purpose
Instructions
Type 2 SAS NO. 70 Report Review Checklist
Part I: General Information
Part II: Review of Service Auditor's Report
Part III: Complementary User Organization Controls
TST-ACT-4 Process Owners' Monitoring of Control Effectiveness
Purpose
Instructions
Process Owners Monitoring of Control Effectiveness
Instructions
Background Information
Monitoring Ongoing Control Effectiveness
Identification and Follow-Up on Identified Deficiencies
Part IV Example Letters and Other Communications
COM-1 Example Engagement Letter for Outside Consultants to Management
Purpose
Example Letter
COM-2 Example Management Representation Letter
Purpose
Example Letter
COM-3 Example Management Reports on Effectiveness of Internal Control over Financial Reporting
Purpose
Example 1: Management Report When Internal Control Over Financial Reporting is Effective
Example 2: Management Report on Internal Control Over Financial Reporting When Material Weaknesses have been Identified
COM-4 Example Subcertification
Purpose
Example Letter
Appendix A
About the CD-ROM
Index
EULA

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