1.

Record Nr.

UNINA9910831163103321

Autore

Graham Lynford

Titolo

Complying with Sarbanes-Oxley section 404 [[electronic resource] ] : a guide for small publicly held companies / / Lynford Graham

Pubbl/distr/stampa

Hoboken, N.J., : Wiley, c2010

ISBN

1-282-54831-X

9786612548314

0-470-60372-0

1-118-26908-X

0-470-60398-4

Edizione

[4th ed.]

Descrizione fisica

1 online resource (371 p.)

Collana

Wiley Corporate F&A ; ; v.2

Disciplina

346.73/06648

657.95

Soggetti

Corporations - Auditing - Law and legislation - United States

Business enterprises

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Includes index.

Nota di contenuto

Complying with Sarbanes-Oxley Section 404: A Guide for Small Publicly Held Companies; Contents; Preface; Acknowledgments; About the Author; Chapter 1: Introduction and Company Requirements; Chapter 2: The COSO Internal Control Framework; Chapter 3: Project Scoping; Chapter 4: Project Planning; Chapter 5: Documentation of Internal Controls; Chapter 6: Testing and Evaluating Entity-Level Controls; Chapter 7: Testing and Evaluating Activity-Level Controls; Chapter 8: Evaluating Control Deficiencies and Reporting on Internal Control Effectiveness; Key Resources; Index

Sommario/riassunto

A step-by-step approach for planning and performing an assessment of internal controls Filled with specific guidance for small-business compliance to SEC and PCAOB requirements relating to Sarbanes-Oxley 404, Complying with Sarbanes-Oxley Section 404: A Guide for Small Publicly Held Companies provides you with specific guidance on working with auditors to achieve benefits and cost reductions. This practical guide helps you knowledgeably interpret and conform to Sarbanes-Oxley 404 compliance and features: Clear, jargon-free



coverage of the Sarbanes-Oxley Act and how