LEADER 05699nam 22006974a 450 001 9910815925203321 005 20240410071428.0 010 $a1-280-25523-4 010 $a9786610255238 010 $a0-471-73199-4 035 $a(CKB)1000000000244167 035 $a(EBL)227435 035 $a(OCoLC)70720165 035 $a(SSID)ssj0000241229 035 $a(PQKBManifestationID)11191396 035 $a(PQKBTitleCode)TC0000241229 035 $a(PQKBWorkID)10297327 035 $a(PQKB)11220669 035 $a(MiAaPQ)EBC227435 035 $a(Au-PeEL)EBL227435 035 $a(CaPaEBR)ebr10114149 035 $a(CaONFJC)MIL25523 035 $a(EXLCZ)991000000000244167 100 $a20041208d2005 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aSarbanes-Oxley for nonprofits$b[electronic resource] $ea guide to gaining competitive advantage /$fPeggy M. Jackson, Toni E. Fogarty 205 $a1st ed. 210 $aHoboken, N.J. $cJohn Wiley & Sons$dc2005 215 $a1 online resource (256 p.) 300 $aDescription based upon print version of record. 311 $a0-471-69788-5 320 $aIncludes bibliographical references (p. 225-228) and index. 327 $aSarbanes-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 327 $aThe 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 327 $aChapter 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 327 $aChampioning 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 327 $aContent 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 327 $aAppendix A: Working Through the Four Basic Financial Statements 330 $aA 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 606 $aNonprofit organizations$zUnited States$xFinance$xManagement 606 $aNonprofit organizations$xAccounting$xLaw and legislation 606 $aNonprofit organizations$xAuditing$xLaw and legislation 606 $aNonprofit organizations$zUnited States$xManagement 615 0$aNonprofit organizations$xFinance$xManagement. 615 0$aNonprofit organizations$xAccounting$xLaw and legislation. 615 0$aNonprofit organizations$xAuditing$xLaw and legislation. 615 0$aNonprofit organizations$xManagement. 676 $a657/.98 700 $aJackson$b Peggy M$01603657 701 $aFogarty$b Toni E$01603658 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910815925203321 996 $aSarbanes-Oxley for nonprofits$93928127 997 $aUNINA