1.

Record Nr.

UNINA9910958197703321

Autore

Ramos Michael J

Titolo

The Sarbanes-Oxley section 404 implementation toolkit : practice aids for management and auditors / / Michael Ramos

Pubbl/distr/stampa

Hoboken, N.J., : John Wiley & Sons, c2005

ISBN

9786610255214

9781280255212

1280255218

9780471730903

0471730904

Edizione

[1st ed.]

Descrizione fisica

1 online resource (384 p.)

Disciplina

658.15/1

Soggetti

Corporations - Accounting - Corrupt practices - United States

Corporations - Accounting - Law and legislation - United States

Disclosure of information - Law and legislation - United States

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Includes index.

Nota di contenuto

THE SARBANES-OXLEY SECTION 404 IMPLEMENTATION TOOLKIT; 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 ObjectivityPURPOSE; 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

ASSETSLIABILITIES AND EQUITY; REVENUES AND EXPENSES; APPENDIX: EXAMPLE ROUTINE BUSINESS PROCESSES/MAJOR TRANSACTIONS; ADM-2C: Example Inquiries to Identify Changes to Internal Control; PURPOSE; INSTRUCTIONS; EXAMPLE INQUIRIES TO IDENTIFY CHANGES TO INTERNAL CONTROL; EXAMPLE INQUIRIES; ADM-3: Summary of Control Deficiencies; PURPOSE; INSTRUCTIONS; APPENDIXES TO INSTRUCTIONS DEFINITIONS OF CONTROL DEFICIENCIES PARAGRAPHS 8 - 10 OF PCAOB AUDITING STANDARD NO. 2; EVALUATING THE SIGNIFICANCE OF CONTROL DEFICIENCIES PARAGRAPHS 130 - 140 OF PCAOB AUDITING STANDARD NO. 2

EXAMPLES OF SIGNIFICANT DEFICIENCIES AND MATERIAL WEAKNESSES ( APPENDIX D OF PCAOB AUDITING STANDARD NO. 2)ADDITIONAL GUIDANCE ON EVALUATING CONTROL DEFICIENCIES PCAOB STAFF QUESTIONS AND ANSWERS ( JUNE 23, 2004); ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS SUMMARY OF CONTROL DEFICIENCIES; SUMMARY OF CONTROL DEFICIENCIES DEFINED BY PARAGRAPHS 139 AND 140 OF PCAOB AUDITING STANDARD NO. 2; SUMMARY OF CONTROL DEFICIENCIES COMMUNICATED FROM OTHERS; SUMMARY OF CONTROL DEFICIENCIES IDENTIFIED DURING REVIEW OF INTERNAL CONTROL DOCUMENTATION

SUMMARY OF CONTROL DEFICIENCIES IDENTIFIED DURING TESTS OF CONTROL OPERATING EFFECTIVENESSEVALUATION OF AGGREGATED INCONSEQUENTIAL DEFICIENCIES; EVALUATION OF AGGREGATED SIGNIFICANT DEFICIENCIES; ADM-4: Senior Management Review Checklist; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS SENIOR MANAGEMENT REVIEW CHECKLIST; ADM-5: 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

Sommario/riassunto

The tools to manage ongoing Sarbanes-Oxley complianceIn The Sarbanes-Oxley Section 404 Implementation Toolkit, author and consultant Michael Ramos provides a detailed road map to help companies not only streamline their compliance process, but also make the process manageable and repeatable year after year.The first book to provide detailed implementation practice aids for Sarbanes-Oxley 404 compliance, The Sarbanes-Oxley Section 404 Implementation Toolkit is packed with work programs, audit checklists, and examples that readers can tailor to meet their own unique needs. Featur



2.

Record Nr.

UNINA9911019157103321

Titolo

Advances in photochemistry . Volume 29 / / editors Doulgas C. Neckers, William S. Jenks, Thomass Wolff

Pubbl/distr/stampa

New York, : Wiley-Interscience [etc.], 2007

ISBN

9786610654383

9781280654381

1280654384

9780470037584

047003758X

9780470037577

0470037571

Descrizione fisica

1 online resource (396 p.)

Collana

Advances in photochemistry ; ; v.29

Altri autori (Persone)

NeckersDouglas C

JenksWilliam S

WolfThomass

Disciplina

541.35

541.35082

Soggetti

Photochemistry

Chemistry

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di contenuto

ADVANCES IN PHOTOCHEMISTRY Volume 29; CONTRIBUTORS; PREFACE; CONTENTS; Ensemble Photophysics of Rigid Polyphenylene Based Dendritic Structures; Photochemistry of Short-Lived Species Using Multibeam Irradiation; Two-Photon Physical, Organic, and Polymer Chemistry: Theory, Techniques, Chromophore Design, and Applications; Index; Cumulative Index Volumes 1-29

Sommario/riassunto

The Journal of the American Chemical Society says this reference provides "a wealth of information on frontier photochemistry" and "could easily serve as a definitive source of background information for future researchers.""? This volume features critical evaluations written by recognized experts and covers cutting-edge advances. Challenging and provocative, the articles set the pace for progress and innovation in



photochemistry.