LEADER 05360nam 2200673 a 450 001 9910143832403321 005 20230721032545.0 010 $a1-119-19688-4 010 $a1-281-38195-0 010 $a9786611381950 010 $a0-470-37155-2 035 $a(CKB)1000000000535813 035 $a(EBL)353460 035 $a(OCoLC)437219591 035 $a(SSID)ssj0000241232 035 $a(PQKBManifestationID)11208777 035 $a(PQKBTitleCode)TC0000241232 035 $a(PQKBWorkID)10298225 035 $a(PQKB)11714715 035 $a(MiAaPQ)EBC353460 035 $a(Au-PeEL)EBL353460 035 $a(CaPaEBR)ebr10296741 035 $a(CaONFJC)MIL138195 035 $a(EXLCZ)991000000000535813 100 $a20080605d2008 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe Sarbanes-Oxley section 404 implementation toolkit$b[electronic resource] $epractice aids for managers and auditors /$fMichael Ramos 205 $a2nd ed. 210 $aHoboken, N.J. $cWiley$dc2008 215 $a1 online resource (410 p.) 300 $aPrevious ed.: 2005. 300 $aIncludes index. 311 $a0-470-16931-1 327 $aTHE SARBANES-OXLEY SECTION 404 IMPLEMENTATION TOOLKIT, Second Edition; Contents; 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; ADM-2B.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 327 $aADM-4: Checklist for Preparation of Management's Report on Internal Control EffectivenessPart 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 327 $aDOC-2A: Assessment of Internal Control Effectiveness: Overall Approach to Review of the Documentation of Activity-Level ControlsDOC-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 327 $aTST-ENT-1A: Checklist for Small Business Entity-Level ControlsTST-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-Board Members; 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 327 $aTST-ENT-3E: Example Employee SurveyTST-ENT-4: Index to Tests of Entity-Level Controls: Inspection of Documentation; TST-ENT-4A: Worksheet to Document 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-6A: Worksheet to Document Reperformance of Entity-Level Controls 327 $aTST-ENT-7: Work Program for Reviewing a Report on IT General Control Effectiveness 330 $aNow updated and fully revised, The Sarbanes-Oxley Section 404 Implementation Toolkit, Second Edition helps large or small companies continue to meet the complex internal control reporting requirements of Sarbanes-Oxley. Brimming with a wealth of forms and checklists, the new edition helps you get up to speed quickly with SOX 404 requirements and makes the compliance process repeatable, more efficient, and more effective. 606 $aCorporations$xAccounting$xCorrupt practices$zUnited States 606 $aCorporations$xAccounting$xLaw and legislation$zUnited States 606 $aDisclosure of information$xLaw and legislation$zUnited States 615 0$aCorporations$xAccounting$xCorrupt practices 615 0$aCorporations$xAccounting$xLaw and legislation 615 0$aDisclosure of information$xLaw and legislation 676 $a658.151 700 $aRamos$b Michael J$0887850 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910143832403321 996 $aThe Sarbanes-Oxley section 404 implementation toolkit$92031938 997 $aUNINA