LEADER 05134nam 2200625Ia 450 001 9910145262903321 005 20200520144314.0 010 $a1-119-19681-7 010 $a1-281-23748-5 010 $a9786611237486 010 $a0-470-25922-1 035 $a(CKB)1000000000401041 035 $a(EBL)333770 035 $a(OCoLC)608622505 035 $a(Au-PeEL)EBL333770 035 $a(CaPaEBR)ebr10226847 035 $a(CaONFJC)MIL123748 035 $a(CaSebORM)9780470169308 035 $a(MiAaPQ)EBC333770 035 $a(EXLCZ)991000000000401041 100 $a20070823d2008 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aHow to comply with Sarbanes-Oxley Section 404$b[electronic resource] $eassessing the effectiveness of internal control /$fMichael Ramos 205 $a3rd ed. 210 $aHoboken, N.J. $cJohn Wiley & Sons$dc2008 215 $a1 online resource (282 p.) 300 $aDescription based upon print version of record. 311 $a0-470-16930-3 320 $aIncludes bibliographical references and index. 327 $aHOW TO COMPLY WITH SARBANES-OXLEY SECTION 404: ASSESSING THE EFFECTIVENESS OF INTERNAL CONTROL THIRD EDITION; CONTENTS; PREFACE; ACKNOWLEDGMENTS; ABOUT THE AUTHOR; CHAPTER 1 THE EVALUATION APPROACH; MANAGEMENT'S EVALUATION OF INTERNAL CONTROL; RISK-BASED JUDGMENTS; RISK-BASED, TOP-DOWN EVALUATION APPROACH; WORKING WITH THE INDEPENDENT AUDITORS; CHAPTER 2 INTERNAL CONTROL CRITERIA; NEED FOR CONTROL CRITERIA; COSO INTERNAL CONTROL INTEGRATED FRAMEWORK; INFORMATION AND COMMUNICATION; INTERNAL CONTROL FOR SMALL BUSINESSES; CONTROLS OVER INFORMATION TECHNOLOGY SYSTEMS; CHAPTER 3 PROJECT SCOPING 327 $aINTRODUCTIONENTITY-LEVEL CONTROLS; IDENTIFYING SIGNIFICANT ACTIVITY-LEVEL CONTROL OBJECTIVES; Appendix 3A ACTION PLAN: IDENTIFYING SIGNIFICANT CONTROL OBJECTIVES; Appendix 3B EXAMPLE CONTROL OBJECTIVES; CHAPTER 4 PROJECT PLANNING; OBJECTIVE OF PLANNING; INFORMATION GATHERING FOR DECISION MAKING; INFORMATION SOURCES; STRUCTURING THE PROJECT TEAM; COORDINATING WITH THE INDEPENDENT AUDITORS; DOCUMENTING YOUR PLANNING DECISIONS; Appendix 4A ACTION PLAN: PROJECT PLANNING; Appendix 4B SUMMARY OF PLANNING QUESTIONS; CHAPTER 5 DOCUMENTATION OF INTERNAL CONTROLS; IMPORTANCE OF DOCUMENTATION 327 $aASSESSING THE ADEQUACY OF EXISTING DOCUMENTATIONDOCUMENTATION OF ENTITY-LEVEL CONTROL POLICIES AND PROCEDURES; DOCUMENTING ACTIVITY-LEVEL CONTROLS; SARBANES-OXLEY AUTOMATED COMPLIANCE TOOLS; COORDINATING WITH THE INDEPENDENT AUDITORS; Appendix 5A ACTION PLAN: DOCUMENTATION; Appendix 5B LINKAGE OF SIGNIFICANT CONTROL OBJECTIVES TO EXAMPLE CONTROL POLICIES AND PROCEDURES; CHAPTER 6 TESTING AND EVALUATING ENTITY-LEVEL CONTROLS; OVERALL OBJECTIVE OF TESTING ENTITY-LEVEL CONTROLS; TESTING TECHNIQUES; EVALUATING THE EFFECTIVENESS OF ENTITY-LEVEL CONTROLS; DOCUMENTING TEST RESULTS 327 $aCOORDINATING WITH THE INDEPENDENT AUDITORSAppendix 6A ACTION PLAN: TESTING EVALUATING ENTITY-LEVEL CONTROLS; Appendix 6B SURVEY TOOLS; Appendix 6C EXAMPLE INQUIRIES OF MANAGEMENT REGARDING ENTITY-LEVEL CONTROLS; CHAPTER 7 TESTING AND EVALUATING ACTIVITY-LEVEL CONTROLS; INTRODUCTION; CONFIRM YOUR UNDERSTANDING OF THE DESIGN OF CONTROLS; ASSESSING THE EFFECTIVENESS OF DESIGN; OPERATING EFFECTIVENESS; EVALUATING TEST RESULTS; DOCUMENTATION OF TEST PROCEDURES AND RESULTS; COORDINATING WITH THE INDEPENDENT AUDITORS; Appendix 7A ACTION PLAN: DOCUMENTATION; Appendix 7B EXAMPLE INQUIRIES 327 $aCHAPTER 8 EVALUATING CONTROL DEFICIENCIES AND REPORTING ON INTERNAL CONTROL EFFECTIVENESSCONTROL DEFICIENCIES; EVALUATING CONTROL DEFICIENCIES; ANNUAL AND QUARTERLY REPORTING REQUIREMENTS; EXPANDED REPORTING ON MANAGEMENT'S RESPONSIBILITIES FOR INTERNAL CONTROL; COORDINATING WITH THE INDEPENDENT AUDITORS AND LEGAL COUNSEL; Appendix 8A ACTION PLAN: REPORTING; INDEX 330 $aNow fully revised and updated, the Third Edition of How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control is the perfect starting point for companies with no previous SOX experience. Packed with practice aids including forms, checklists, illustrations, diagrams, and tables, the new edition leads auditing professionals through every step of the audit processes associated with Section 404 compliance. 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 $a657/.95 676 $a658.151 700 $aRamos$b Michael J$0887850 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910145262903321 996 $aHow to comply with Sarbanes-Oxley Section 404$91983225 997 $aUNINA