LEADER 05043nam 22005774a 450 001 9910831078803321 005 20230828214343.0 010 $a1-119-20194-2 010 $a1-280-34987-5 010 $a9786610349876 010 $a0-471-92824-0 035 $a(CKB)1000000000354596 035 $a(EBL)252658 035 $a(OCoLC)64560574 035 $a(SSID)ssj0000096580 035 $a(PQKBManifestationID)11130565 035 $a(PQKBTitleCode)TC0000096580 035 $a(PQKBWorkID)10081577 035 $a(PQKB)11263151 035 $a(MiAaPQ)EBC252658 035 $a(EXLCZ)991000000000354596 100 $a20051110d2006 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAccounts payable and Sarbanes-Oxley$b[electronic resource] $estrengthening your internal controls /$fMary S. Schaeffer 210 $aHoboken, N.J $cWiley$dc2006 215 $a1 online resource (207 p.) 300 $aIncludes index. 311 $a0-471-78588-1 327 $aAccounts Payable and Sarbanes-Oxley: Strengthening Your Internal Controls; Contents; Preface; Acknowledgments; Part I: The Basics; Chapter 1: Sarbanes-Oxley: How It Applies to Accounts Payable; BACKGROUND; OVERVIEW OF THE ACT; EFFECTIVE DATES OF THE ACT; WHISTLEBLOWER PROTECTIONS; AUDITOR INDEPENDENCE: THE PROBLEM; AUDITOR INDEPENDENCE: THE NEW REQUIREMENTS; TIMELY DISCLOSURE; HOW MATERIAL EVENTS ARE REPORTED; MANAGEMENT ASSESSMENT OF INTERNAL CONTROLS; AUDITORS' ASSESSMENT OF INTERNAL CONTROLS; CORPORATE RESPONSIBILITY; SUBCERTIFICATIONS; USING THE ACT TO FOSTER CHANGE; DIRECTORS INSURANCE 327 $aCONCLUDING THOUGHTSChapter 2: Compliance Alternatives: Outsourcing and the COSO Framework; OUTSOURCING; SARBANES-OXLEY REQUIREMENTS IF USING AN OUTSOURCER; MECHANISM FOR DEMONSTRATING APPROPRIATE CONTROLS; COSO FRAMEWORK: BACKGROUND; COSO OBJECTIVES: ENTERPRISE RISK; ENTERPRISE RISK MANAGEMENT; CONCLUDING THOUGHTS; Chapter 3: Invoice Processing; PURCHASE ORDERS; PURCHASE ORDER PROBLEMS; DOCUMENTATION; FLOWCHARTS; INVOICE HANDLING: CLEAR INSTRUCTIONS; APPROVAL PROCESS; THREE-WAY MATCH; SMALL-DOLLAR INVOICES; CONTRACT COMPLIANCE; FRAUD; SEGREGATION OF DUTIES; MASTER VENDOR FILE 327 $aELECTRONIC INVOICINGMONTH-END CLOSE; YEAR-END CLOSE; RECOMMENDED INVOICE-PROCESSING PRACTICES; CONCLUDING THOUGHTS; Part II: Payment Process; Chapter 4: Checks; AUTHORIZED SIGNERS AND BOARD DELEGATIONS; CHECK SIGNERS; DOCUMENTATION: CHECK SIGNERS AND ACCOUNTS; CHECK STOCK; CHECK-SIGNING PROCEDURES; FACSIMILE SIGNER; RUSH CHECKS; MAILING CHECKS; OUTSOURCING CHECK PRINTING; CHECK REQUEST FORMS; POSITIVE PAY; RECONCILE BANK STATEMENTS; RECURRING PAYMENTS; CONCLUDING THOUGHTS; Chapter 5: Purchasing Cards; P-CARD GROWTH; TYPICAL USAGE 327 $aTHE SURVEY: HOW HAS SARBANES-OXLEY AFFECTED YOUR P-CARD OPERATIONS?WHY COMPLY IF YOU DON'T HAVE TO?; IMPLEMENTATION RESOURCES; WHO'S DOING THE WORK?; SARBANES-OXLEY IMPACT ON P-CARD PROGRAMS; SARBANES-OXLEY FACTOR IN CHANGE; HAS SARBANES-OXLEY FORCED CHANGE?; ADDITIONAL CONTROL FEATURES; WHAT'S BEING CERTIFIED?; RAMIFICATIONS OF NOT SIGNING; CONCLUDING THOUGHTS; Chapter 6: Electronic Payments: Alternatives to the Paper Check; WIRE TRANSFERS; AUTOMATED CLEARINGHOUSE (ACH); DAILY RECONCILIATIONS; CONCLUDING THOUGHTS; Part III: Functions Related to and Often Handled in Accounts Payable 327 $aChapter 7: Travel and Entertainment Expense ProcessingBAD PRACTICES; WRITTEN POLICIES; POLICY ENFORCEMENT; SPOT-CHECKING; EXCEPTIONS TO SPOT-CHECKING; WHO SUBMITS WHEN MULTIPLE EMPLOYEES ARE INVOLVED?; ELECTRONIC REIMBURSEMENT; T&E CARDS; EXCEL REPORTS; ONE-CARD PROGRAMS; CONCLUDING THOUGHTS; Chapter 8: Unclaimed Property (Escheat)*; STATE OF COMPLIANCE; EFFECT OF SARBANES-OXLEY ON PRIVATE COMPANY REPORTING; KEY ESCHEAT ISSUES; COMPLIANCE; WHAT'S REQUIRED TO DO ESCHEAT CORRECTLY?; COMMON NONCOMPLIANCE AREAS; SUBCERTIFICATIONS; SEGREGATION OF DUTIES; CONCLUDING THOUGHTS 327 $aChapter 9: 1099s and Other IRS-Related Information Reporting 330 $a""Accounts Payable and Sarbanes-Oxley cements Mary Schaeffer's reputation as the premier authority on accounts payable. She provides great detail on all aspects of the payables systems needed to comply with Sarbanes-Oxley. A must for every controller's bookshelf!""-Steven Bragg, Premier Data Services ""Mary Schaeffer has done it again! America's most accomplished accounts payable expert has written another authoritative and comprehensive work. This time she takes aim at internal controls and the Sarbanes-Oxley Act as they impact the payables function. Whether or not you are 606 $aAccounts payable$xManagement 615 0$aAccounts payable$xManagement. 676 $a657.74 676 $a658.15/26 700 $aSchaeffer$b Mary S$01611185 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910831078803321 996 $aAccounts payable and Sarbanes-Oxley$94029716 997 $aUNINA