The Sarbanes-Oxley Section 404 Implementation Toolkit
Practice Aids for Managers and Auditors with CD ROM
2nd Edition
Published on 23. May 2008
Book
Hardback
408 pages
978-0-470-16931-5 (ISBN)
Description
How can companies easily comply with Sarbanes-Oxley Section 404?
Looking for a highly accessible, simple, and practical approach to help your company easily comply with Sarbanes-Oxley Section 404? The Sarbanes-Oxley Section 404 Implementation Toolkit, Second Edition presents a detailed road map to help companies not only streamline their compliance process, but also make the process manageable and repeatable year after year.
A must-read for all CFOs, internal auditors, CPA firms, and independent auditors involved in the compliance process, The Sarbanes-Oxley Section 404 Implementation Toolkit, Second Edition is packed with work programs, audit checklists, and examples that readers can tailor to meet their own unique needs.
Author and consultant Michael Ramos updates you on everything 404, including:
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Detailed implementation practice aids for Sarbanes-Oxley 404 compliance based on new rules set by PCAOB and SEC
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The best practices in the rapidly changing field of SOX 404 compliance
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A new SEC appendix containing immediately useful information
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New guidance for small businesses
Fully updated and revised, The Sarbanes-Oxley Section 404 Implementation Toolkit, Second Edition embraces the common approaches and methodologies that have proven successful in the new world of Sarbanes-Oxley internal control testing and reporting. Featuring a useful CD-ROM that contains all of the tools from the book, this timely workbook includes best practices that will benefit anyone who participates in the planning or performance of the effectiveness of internal control.
More details
Product info
gebunden
Edition
2. Auflage
Language
English
Place of publication
New York
United States
Target group
Professional and scholarly
Edition type
New edition
Product notice
With dust jacket
Dimensions
Height: 260 mm
Width: 183 mm
Thickness: 27 mm
Weight
965 gr
ISBN-13
978-0-470-16931-5 (9780470169315)
Schweitzer Classification
Other editions
Additional editions
Michael J. Ramos
The Sarbanes-Oxley Section 404 Implementation Toolkit
Practice Aids for Managers and Auditors
E-Book
06/2008
2nd Edition
Wiley
€89.99
Available for download
Previous edition
Michael J. Ramos
The Sarbanes-Oxley Section 404 Implementation Toolkit
Practice Aids for Managers and Auditors with CD ROM
Book
04/2005
1st Edition
Wiley
€64.90
Article exhausted; check for reprint
Person
Michael J. Ramos, CPA, also author of Wiley Practitioner's Guide to GAAS and How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control, Third Edition is a consultant and professional writer primarily in auditing and accounting technical matters. He has written numerous successful products, including nonauthoritative practice aids, implementation guides, and authoritative AICPA audit and accounting guides. In addition to text-based products, he has authored a variety of training programs, including computer-based multimedia training and audio and video scripts. Ramos has also written in the areas of ethics, auditing, and fraud detection.
Content
About the Author.
Preface.
Acknowledgments.
Part I: Tools for Management.
ADM-1. General Work Program.
ADM-2. Project Planning Summary.
ADM-2a. Checklist for Summarizing Project Team Competence and Objectivity.
ADM-2b.1. Worksheet for Determining and Documenting Significant Accounts and Disclosures.
ADM2b.2. Mapping of Business Processes to Significant Accounts and Disclosures.
ADM-2c. Example Inquiries to Identify Changes to Internal Control.
ADM-3. Senior Management Review Checklist.
ADM-4 Checklist for Preparation of Management's Report on Internal Control Effectiveness.
Part II: Documentation of Internal Control Design.
DOC-1. Work Program for the Review of Documentation of Entity-Level Controls.
DOC-1a. Assessment of Internal Control Effectiveness: Overall Approach to review of the Documentation of Entity-Level Controls.
DOC-1b Assessment of Internal Control Effectiveness: Checklist for the review of the Documentation of Entity-Level Controls.
DOC-2. Work Program for the Review of Documentation of Activity-Level Controls.
DOC-2a. Assessment of Internal Control Effectiveness: Overall Approach to review of the Documentation of Activity-Level Controls.
DOC-2b. Assessment of Internal Control Effectiveness: Checklist for the review of the Documentation of a Significant Transaction or Business Unit/Location.
DOC-3. Documentation Techniques and Selected Examples for Routine Transactions.
DOC-4. Checklist for Evaluating SOX 404 Software.
Part III: Internal Control Testing Programs.
Entity-Level Controls Testing Tools.
TST-ENT-1. Summary of Observations and Conclusions about Entity-Level Control Effectiveness.
TST-ENT-1a Checklist for Small Business Entity-Level Controls.
TST-ENT-2. Work Program for Testing Entity-Level Control Effectiveness.
TST-ENT-3. Index to Tests of Entity-Level controls: Inquiries and Surveys.
TST-ENT-3a. Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets-Management.
TST-ENT-3b. Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets-Management.
TST-ENT-3c. Entity-Level tests of Operating Effectiveness: Inquiry Note Sheets-Audit Committee members.
TST-ENT-3d. Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets-Employees.
TST-ENT-3e. Example Employee Survey.
TST-ENT-4. Index of Tests of Entity-Level controls: Inspection of Documentation.
TST-ENT-4a. Worksheet to Documentation Inspection of Documentation of Performance of Entity-Level Controls.
TST-ENT-5. Index to Tests of Entity-Level Controls: Observation of Operations.
TST-ENT-5a. Worksheet to Document Observation of Operation of Entity-Level Controls.
TST-ENT-6. Index to Tests of Entity-Level Controls: Reperformance of Controls.
TST-ENT-7. Work Program for Reviewing a Report on IT General Control Effectiveness.
TST-ENT-7a. Planning and Review of Scope of Tests of IT General Control Effectiveness.
TST-ENT-8. Work Program for Performing an IT General Controls review.
Guidelines for Testing Activity-Level control Effectiveness.
TST-ACT-1. Guidelines and Example Inquiries for Performing Walkthroughs.
TST-ACT-2. Example Testing Program for Activity-Level Tests of Controls.
TST-ACT-2a. Example Testing Program for Control Operating Effectiveness: Revenue.
TST-ACT-2b. Example Testing Program for Control Operating Effectiveness: Purchases and expenditures.
TST-ACT-2c. Example Testing Program for Control Operating Effectiveness: Cash receipts and Disbursements.
TST-ACT-2d. Example Testing Program for Control Operating Effectiveness: Payroll.
TST-ACT-3. Work Program for eh Review of a type 2 SAS No. 70 report.
TST-ACT-3a. Type 2 SAS No. 70 report review Checklist.
TST-ACT-4. Process Owners' Monitoring of Control Effectiveness.
Part IV: Example Letters and Other Communications.
COM-1. Example Engagement Letter for Outside consultants to management.
COM-2. Example Management representation Letter.
COM -3. Example Management Reports on Effectiveness of Internal Control over Financial reporting.
COM-4. Example Subcertification.
Appendix A.
About the CD-ROM.
Index.