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Autore: | Jackson Peggy M |
Titolo: | Sarbanes-Oxley for nonprofits [[electronic resource] ] : a guide to gaining competitive advantage / / Peggy M. Jackson, Toni E. Fogarty |
Pubblicazione: | Hoboken, N.J., : John Wiley & Sons, c2005 |
Descrizione fisica: | 1 online resource (256 p.) |
Disciplina: | 657/.98 |
Soggetto topico: | Nonprofit organizations - United States - Finance - Management |
Nonprofit organizations - Accounting - Law and legislation | |
Nonprofit organizations - Auditing - Law and legislation | |
Nonprofit organizations - United States - Management | |
Soggetto genere / forma: | Electronic books. |
Altri autori: | FogartyToni E |
Note generali: | Description based upon print version of record. |
Nota di bibliografia: | Includes bibliographical references (p. 225-228) and index. |
Nota di contenuto: | Sarbanes-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 |
The 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 | |
Chapter 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 | |
Championing 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 | |
Content 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 | |
Appendix A: Working Through the Four Basic Financial Statements | |
Sommario/riassunto: | A 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 |
Titolo autorizzato: | Sarbanes-Oxley for nonprofits |
ISBN: | 1-280-25523-4 |
9786610255238 | |
0-471-73199-4 | |
Formato: | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione: | Inglese |
Record Nr.: | 9910449905303321 |
Lo trovi qui: | Univ. Federico II |
Opac: | Controlla la disponibilità qui |