The Sarbanes-Oxley section 404 implementation toolkit [[electronic resource] ] : practice aids for managers and auditors / / Michael Ramos |
Autore | Ramos Michael J |
Edizione | [2nd ed.] |
Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2008 |
Descrizione fisica | 1 online resource (410 p.) |
Disciplina | 658.151 |
Soggetto topico |
Corporations - Accounting - Corrupt practices - United States
Corporations - Accounting - Law and legislation - United States Disclosure of information - Law and legislation - United States |
ISBN |
1-119-19688-4
1-281-38195-0 9786611381950 0-470-37155-2 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
THE 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
ADM-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 DOC-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 TST-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 TST-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 TST-ENT-7: Work Program for Reviewing a Report on IT General Control Effectiveness |
Record Nr. | UNINA-9910810613603321 |
Ramos Michael J | ||
Hoboken, N.J., : Wiley, c2008 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
The Sarbanes-Oxley section 404 implementation toolkit [[electronic resource] ] : practice aids for management and auditors / / Michael Ramos |
Autore | Ramos Michael J |
Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2005 |
Descrizione fisica | 1 online resource (384 p.) |
Disciplina | 658.15/1 |
Soggetto topico |
Corporations - Accounting - Corrupt practices - United States
Corporations - Accounting - Law and legislation - United States Disclosure of information - Law and legislation - United States |
Soggetto genere / forma | Electronic books. |
ISBN |
1-280-25521-8
9786610255214 0-471-73090-4 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
THE SARBANES-OXLEY SECTION 404 IMPLEMENTATION TOOLKIT; Contents; About the Author; Preface; Acknowledgments; Part I: Tools for Management; ADM-1: General Work Program; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS GENERAL WORK PROGRAM; ADM-2: Project Planning Summary; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS PROJECT PLANNING; PROJECT TEAM MEMBERS AND RESPONSIBILITIES; PROJECT TEAM MEMBERS' COMPETENCE AND OBJECTIVITY; INTERNAL CONTROL INFORMATION SOURCES; PROJECT SCOPE; INTERNAL CONTROL DOCUMENTATION SOURCES; PROJECT SCHEDULE
ADM-2A: Checklist for Summarizing Project Team Competence and ObjectivityPURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS PROJECT TEAM COMPETENCE AND OBJECTIVITY; ADM-2B.1: Worksheet for Determining and Documenting Significant Accounts and Disclosures; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS SIGNIFICANT ACCOUNTS AND DISCLOSURES; ADM-2B.2: Mapping of Business Processes to Significant Accounts and Disclosures; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS MAPPING OF BUSINESS PROCESSES TO SIGNIFICANT ACCOUNTS AND DISCLOSURES ASSETSLIABILITIES AND EQUITY; REVENUES AND EXPENSES; APPENDIX: EXAMPLE ROUTINE BUSINESS PROCESSES/MAJOR TRANSACTIONS; ADM-2C: Example Inquiries to Identify Changes to Internal Control; PURPOSE; INSTRUCTIONS; EXAMPLE INQUIRIES TO IDENTIFY CHANGES TO INTERNAL CONTROL; EXAMPLE INQUIRIES; ADM-3: Summary of Control Deficiencies; PURPOSE; INSTRUCTIONS; APPENDIXES TO INSTRUCTIONS DEFINITIONS OF CONTROL DEFICIENCIES PARAGRAPHS 8 - 10 OF PCAOB AUDITING STANDARD NO. 2; EVALUATING THE SIGNIFICANCE OF CONTROL DEFICIENCIES PARAGRAPHS 130 - 140 OF PCAOB AUDITING STANDARD NO. 2 EXAMPLES OF SIGNIFICANT DEFICIENCIES AND MATERIAL WEAKNESSES ( APPENDIX D OF PCAOB AUDITING STANDARD NO. 2)ADDITIONAL GUIDANCE ON EVALUATING CONTROL DEFICIENCIES PCAOB STAFF QUESTIONS AND ANSWERS ( JUNE 23, 2004); ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS SUMMARY OF CONTROL DEFICIENCIES; SUMMARY OF CONTROL DEFICIENCIES DEFINED BY PARAGRAPHS 139 AND 140 OF PCAOB AUDITING STANDARD NO. 2; SUMMARY OF CONTROL DEFICIENCIES COMMUNICATED FROM OTHERS; SUMMARY OF CONTROL DEFICIENCIES IDENTIFIED DURING REVIEW OF INTERNAL CONTROL DOCUMENTATION SUMMARY OF CONTROL DEFICIENCIES IDENTIFIED DURING TESTS OF CONTROL OPERATING EFFECTIVENESSEVALUATION OF AGGREGATED INCONSEQUENTIAL DEFICIENCIES; EVALUATION OF AGGREGATED SIGNIFICANT DEFICIENCIES; ADM-4: Senior Management Review Checklist; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS SENIOR MANAGEMENT REVIEW CHECKLIST; ADM-5: Checklist for Preparation of Management's Report on Internal Control Effectiveness; PURPOSE; INSTRUCTIONS; CHECKLIST FOR MANAGEMENT'S REPORT ON THE EFFECTIVENESS OF INTERNAL CONTROL OVER FINANCIAL REPORTING; REQUIRED REPORTING MATTERS OPTIONAL REPORTING MATTERS |
Record Nr. | UNINA-9910449917303321 |
Ramos Michael J | ||
Hoboken, N.J., : John Wiley & Sons, c2005 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
The Sarbanes-Oxley section 404 implementation toolkit [[electronic resource] ] : practice aids for management and auditors / / Michael Ramos |
Autore | Ramos Michael J |
Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2005 |
Descrizione fisica | 1 online resource (384 p.) |
Disciplina | 658.15/1 |
Soggetto topico |
Corporations - Accounting - Corrupt practices - United States
Corporations - Accounting - Law and legislation - United States Disclosure of information - Law and legislation - United States |
ISBN |
1-280-25521-8
9786610255214 0-471-73090-4 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
THE SARBANES-OXLEY SECTION 404 IMPLEMENTATION TOOLKIT; Contents; About the Author; Preface; Acknowledgments; Part I: Tools for Management; ADM-1: General Work Program; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS GENERAL WORK PROGRAM; ADM-2: Project Planning Summary; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS PROJECT PLANNING; PROJECT TEAM MEMBERS AND RESPONSIBILITIES; PROJECT TEAM MEMBERS' COMPETENCE AND OBJECTIVITY; INTERNAL CONTROL INFORMATION SOURCES; PROJECT SCOPE; INTERNAL CONTROL DOCUMENTATION SOURCES; PROJECT SCHEDULE
ADM-2A: Checklist for Summarizing Project Team Competence and ObjectivityPURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS PROJECT TEAM COMPETENCE AND OBJECTIVITY; ADM-2B.1: Worksheet for Determining and Documenting Significant Accounts and Disclosures; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS SIGNIFICANT ACCOUNTS AND DISCLOSURES; ADM-2B.2: Mapping of Business Processes to Significant Accounts and Disclosures; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS MAPPING OF BUSINESS PROCESSES TO SIGNIFICANT ACCOUNTS AND DISCLOSURES ASSETSLIABILITIES AND EQUITY; REVENUES AND EXPENSES; APPENDIX: EXAMPLE ROUTINE BUSINESS PROCESSES/MAJOR TRANSACTIONS; ADM-2C: Example Inquiries to Identify Changes to Internal Control; PURPOSE; INSTRUCTIONS; EXAMPLE INQUIRIES TO IDENTIFY CHANGES TO INTERNAL CONTROL; EXAMPLE INQUIRIES; ADM-3: Summary of Control Deficiencies; PURPOSE; INSTRUCTIONS; APPENDIXES TO INSTRUCTIONS DEFINITIONS OF CONTROL DEFICIENCIES PARAGRAPHS 8 - 10 OF PCAOB AUDITING STANDARD NO. 2; EVALUATING THE SIGNIFICANCE OF CONTROL DEFICIENCIES PARAGRAPHS 130 - 140 OF PCAOB AUDITING STANDARD NO. 2 EXAMPLES OF SIGNIFICANT DEFICIENCIES AND MATERIAL WEAKNESSES ( APPENDIX D OF PCAOB AUDITING STANDARD NO. 2)ADDITIONAL GUIDANCE ON EVALUATING CONTROL DEFICIENCIES PCAOB STAFF QUESTIONS AND ANSWERS ( JUNE 23, 2004); ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS SUMMARY OF CONTROL DEFICIENCIES; SUMMARY OF CONTROL DEFICIENCIES DEFINED BY PARAGRAPHS 139 AND 140 OF PCAOB AUDITING STANDARD NO. 2; SUMMARY OF CONTROL DEFICIENCIES COMMUNICATED FROM OTHERS; SUMMARY OF CONTROL DEFICIENCIES IDENTIFIED DURING REVIEW OF INTERNAL CONTROL DOCUMENTATION SUMMARY OF CONTROL DEFICIENCIES IDENTIFIED DURING TESTS OF CONTROL OPERATING EFFECTIVENESSEVALUATION OF AGGREGATED INCONSEQUENTIAL DEFICIENCIES; EVALUATION OF AGGREGATED SIGNIFICANT DEFICIENCIES; ADM-4: Senior Management Review Checklist; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS SENIOR MANAGEMENT REVIEW CHECKLIST; ADM-5: Checklist for Preparation of Management's Report on Internal Control Effectiveness; PURPOSE; INSTRUCTIONS; CHECKLIST FOR MANAGEMENT'S REPORT ON THE EFFECTIVENESS OF INTERNAL CONTROL OVER FINANCIAL REPORTING; REQUIRED REPORTING MATTERS OPTIONAL REPORTING MATTERS |
Record Nr. | UNINA-9910783514503321 |
Ramos Michael J | ||
Hoboken, N.J., : John Wiley & Sons, c2005 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
The Sarbanes-Oxley section 404 implementation toolkit [[electronic resource] ] : practice aids for management and auditors / / Michael Ramos |
Autore | Ramos Michael J |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2005 |
Descrizione fisica | 1 online resource (384 p.) |
Disciplina | 658.15/1 |
Soggetto topico |
Corporations - Accounting - Corrupt practices - United States
Corporations - Accounting - Law and legislation - United States Disclosure of information - Law and legislation - United States |
ISBN |
1-280-25521-8
9786610255214 0-471-73090-4 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
THE SARBANES-OXLEY SECTION 404 IMPLEMENTATION TOOLKIT; Contents; About the Author; Preface; Acknowledgments; Part I: Tools for Management; ADM-1: General Work Program; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS GENERAL WORK PROGRAM; ADM-2: Project Planning Summary; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS PROJECT PLANNING; PROJECT TEAM MEMBERS AND RESPONSIBILITIES; PROJECT TEAM MEMBERS' COMPETENCE AND OBJECTIVITY; INTERNAL CONTROL INFORMATION SOURCES; PROJECT SCOPE; INTERNAL CONTROL DOCUMENTATION SOURCES; PROJECT SCHEDULE
ADM-2A: Checklist for Summarizing Project Team Competence and ObjectivityPURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS PROJECT TEAM COMPETENCE AND OBJECTIVITY; ADM-2B.1: Worksheet for Determining and Documenting Significant Accounts and Disclosures; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS SIGNIFICANT ACCOUNTS AND DISCLOSURES; ADM-2B.2: Mapping of Business Processes to Significant Accounts and Disclosures; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS MAPPING OF BUSINESS PROCESSES TO SIGNIFICANT ACCOUNTS AND DISCLOSURES ASSETSLIABILITIES AND EQUITY; REVENUES AND EXPENSES; APPENDIX: EXAMPLE ROUTINE BUSINESS PROCESSES/MAJOR TRANSACTIONS; ADM-2C: Example Inquiries to Identify Changes to Internal Control; PURPOSE; INSTRUCTIONS; EXAMPLE INQUIRIES TO IDENTIFY CHANGES TO INTERNAL CONTROL; EXAMPLE INQUIRIES; ADM-3: Summary of Control Deficiencies; PURPOSE; INSTRUCTIONS; APPENDIXES TO INSTRUCTIONS DEFINITIONS OF CONTROL DEFICIENCIES PARAGRAPHS 8 - 10 OF PCAOB AUDITING STANDARD NO. 2; EVALUATING THE SIGNIFICANCE OF CONTROL DEFICIENCIES PARAGRAPHS 130 - 140 OF PCAOB AUDITING STANDARD NO. 2 EXAMPLES OF SIGNIFICANT DEFICIENCIES AND MATERIAL WEAKNESSES ( APPENDIX D OF PCAOB AUDITING STANDARD NO. 2)ADDITIONAL GUIDANCE ON EVALUATING CONTROL DEFICIENCIES PCAOB STAFF QUESTIONS AND ANSWERS ( JUNE 23, 2004); ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS SUMMARY OF CONTROL DEFICIENCIES; SUMMARY OF CONTROL DEFICIENCIES DEFINED BY PARAGRAPHS 139 AND 140 OF PCAOB AUDITING STANDARD NO. 2; SUMMARY OF CONTROL DEFICIENCIES COMMUNICATED FROM OTHERS; SUMMARY OF CONTROL DEFICIENCIES IDENTIFIED DURING REVIEW OF INTERNAL CONTROL DOCUMENTATION SUMMARY OF CONTROL DEFICIENCIES IDENTIFIED DURING TESTS OF CONTROL OPERATING EFFECTIVENESSEVALUATION OF AGGREGATED INCONSEQUENTIAL DEFICIENCIES; EVALUATION OF AGGREGATED SIGNIFICANT DEFICIENCIES; ADM-4: Senior Management Review Checklist; PURPOSE; INSTRUCTIONS; ASSESSMENT OF INTERNAL CONTROL EFFECTIVENESS SENIOR MANAGEMENT REVIEW CHECKLIST; ADM-5: Checklist for Preparation of Management's Report on Internal Control Effectiveness; PURPOSE; INSTRUCTIONS; CHECKLIST FOR MANAGEMENT'S REPORT ON THE EFFECTIVENESS OF INTERNAL CONTROL OVER FINANCIAL REPORTING; REQUIRED REPORTING MATTERS OPTIONAL REPORTING MATTERS |
Record Nr. | UNINA-9910823974803321 |
Ramos Michael J | ||
Hoboken, N.J., : John Wiley & Sons, c2005 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
SEC accounting report |
Pubbl/distr/stampa | Boston, Mass., : Warren, Gorham & Lamont |
Descrizione fisica | 1 online resource |
Disciplina | 346/.73/0664 |
Soggetto topico | Corporations - Accounting - Law and legislation - United States |
Formato | Materiale a stampa |
Livello bibliografico | Periodico |
Lingua di pubblicazione | eng |
Record Nr. | UNISA-996336137103316 |
Boston, Mass., : Warren, Gorham & Lamont | ||
Materiale a stampa | ||
Lo trovi qui: Univ. di Salerno | ||
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The state of the securities markets [[electronic resource] ] : hearing before the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Tenth Congress, first session on examining current issues and matters raised in previous securities hearings, Tuesday, July 31, 2007 |
Pubbl/distr/stampa | Washington : , : U.S. G.P.O., , 2009 |
Descrizione fisica | 1 online resource (iii, 86 pages) |
Collana | S. hrg. |
Soggetto topico |
Corporations - Accounting - Law and legislation - United States
Auditing, Internal - Law and legislation - United States Hedge funds - Taxation - United States Private equity - Taxation - United States Securities industry - Self-regulation - United States |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Altri titoli varianti | State of the securities markets |
Record Nr. | UNINA-9910696945603321 |
Washington : , : U.S. G.P.O., , 2009 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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