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Record Nr. |
UNINA9910783514903321 |
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Autore |
Jackson Peggy M |
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Titolo |
Sarbanes-Oxley for nonprofits [[electronic resource] ] : a guide to gaining competitive advantage / / Peggy M. Jackson, Toni E. Fogarty |
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Pubbl/distr/stampa |
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Hoboken, N.J., : John Wiley & Sons, c2005 |
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ISBN |
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1-280-25523-4 |
9786610255238 |
0-471-73199-4 |
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Descrizione fisica |
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1 online resource (256 p.) |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Nonprofit organizations - United States - Finance - Management |
Nonprofit organizations - Accounting - Law and legislation |
Nonprofit organizations - Auditing - Law and legislation |
Nonprofit organizations - United States - Management |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references (p. 225-228) and index. |
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Nota di contenuto |
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Sarbanes-Oxley for Nonprofits; Contents; Acknowledgments; About the Authors; Preface; Chapter 1: Overview of the Legislation and Its Implications for Nonprofits; What Is the Sarbanes-Oxley Legislation About?; Relevance of SOX to Nonprofits; Current Legislative Environment for Nonprofits; Conclusion; Endnotes; Chapter 2: Safeguarding Your Nonprofit's Financial Resources and Assets: Establishing Auditor Independence and Audit Committee Competence; SOX Titles II and III; The Value of Accurate Financial Statements; The Importance of a Good Audit |
The Board's Responsibility Regarding the Financial StatementsConclusion; Chapter 3: Reading and Interpreting Financial Statements; Balance Sheet; Statement of Operations; Statement of Changes in Net Assets; Statement of Cash Flows; Financial Statement Analysis; Conclusion; Chapter 4: Form 990: Unnecessary Paperwork or a Useful Tool?; What Are Form 990 and Form 990-EZ?; Why Is Form 990 Important?; Management's Role in Improving Form 990: Creating a Good Internal Control System; The Board's Role in Form 990; Conclusion |
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Chapter 5: SOX Sections VIII and XI: Document Retention and Whistleblower Protection ObligationsWhistleblower Protection; Creating a Confidential Reporting System; Document Retention, Archiving, and Retrieval; First Steps: Beginning the Process; Conclusion; Chapter 6: Raising the Bar of Accountability: SOX Best Practices and the Board; Legislative Environment: Best Practices and Governance; New Expectations for Board Oversight and Governance; Higher Expectations for Board Membership and Deliberations; SOX and the Board: Higher Performance and Greater Accountability |
Championing SOX Best Practices: The Board's Governance RoleConclusion; Chapter 7: SOX Best Practices and Organizational Culture: Changing the Environment; The Nonprofit's Organizational Culture and the Adaptation of SOX Best Practices; Introducing Change; Nonprofit Board Culture; Strategies for Introducing Change in the Board Culture; Conclusion; Endnote; Chapter 8: A Platinum Operating Standard Starts with Good Bones; SOX Best Practices: Moving to a Platinum Operating Standard; What Are Platinum Operating Standards?; Review of Internal Controls; Conducting the Review of Internal Controls |
Content and Structure of the Review of Internal Controls ReportConclusion; Endnote; Chapter 9: Creating a Competitive Advantage: Leveraging SOX Best Practices; Competitive Advantages of Being in Compliance with Sarbanes-Oxley Best Practices; Conclusion; Endnotes; Chapter 10: SOX Best Practices for Small Nonprofits; Five Myths That Hold Small Nonprofits Back; Adopting SOX Best Practices; Scaling the SOX Best Practices to Fit the Needs of Small Nonprofits; Keys to Success in Customizing SOX Best Practices; Conclusion; Appendices: Best Practices: Checklists, Worksheets, and Sample Documents |
Appendix A: Working Through the Four Basic Financial Statements |
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Sommario/riassunto |
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A complete guide to leveraging the power of Sarbanes-Oxley--specifically for nonprofitsThe first book to discuss the implications of Sarbanes-Oxley legislation as it relates to nonprofit organizations, Sarbanes-Oxley for Nonprofits is an essential guide for all nonprofit executives and boards who want to know how the new legislation can enhance their organization's mission.By establishing a ""platinum standard"" of operations and governance within nonprofit organizations, executives and board members will be better equipped to attract high-quality staff and board members, as we |
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