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Sarbanes-Oxley guide for finance and information technology professionals [[electronic resource] /] / Sanjay Anand
| Sarbanes-Oxley guide for finance and information technology professionals [[electronic resource] /] / Sanjay Anand |
| Autore | Anand Sanjay |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2006 |
| Descrizione fisica | 1 online resource (290 p.) |
| Disciplina |
346.73/06648
658.478 |
| Soggetto topico |
Corporations - Accounting - Law and legislation - United States
Disclosure of information - Law and legislation - United States Financial statements - Law and legislation - United States |
| ISBN |
1-119-20193-4
1-280-44820-2 9786610448203 0-471-92767-8 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Sarbanes-Oxley Guide for Finance and Information Technology Professionals; Contents; Preface; Acknowledgements; Introduction; EVENTS LEADING UP TO THE ACT; REGULATION OVERHAUL; GOVERNMENT REACTION; IMPACT OF THE ACT; SARBANES-OXLEY AND CORPORATE CULTURE; SARBANES-OXLEY AND THE FINANCE DEPARTMENT; SARBANES-OXLEY AND THE IT DEPARTMENT; SARBANES-OXLEY AND CORPORATE MANAGEMENT; PROCESSES OR SYSTEMS?; CONSEQUENCES OF NONCOMPLIANCE; CIVIL AND CRIMINAL PENALTIES; ENDNOTE; Part I: Sarbanes-Oxley for the Finance Professional; Chapter 1: Scope and Assessment of the Act; INTEGRITY; INDEPENDENCE
PROPER OVERSIGHTACCOUNTABILITY; STRONG INTERNAL CONTROLS; TRANSPARENCY; DETERRENCE; CORPORATE PROCESS MANAGEMENT; ENDNOTES; Chapter 2: Internal Controls; COMPONENTS OF INTERNAL CONTROL; PURPOSE OF INTERNAL CONTROL; DEVELOPING AN INTERNAL CONTROL SYSTEM; Chapter 3: Control Environment; RISK ASSESSMENT; INFORMATION AND COMMUNICATION; MONITORING; Chapter 4: Material Weaknesses; SPECIFIC INTERNAL CONTROLS TO EVALUATE; DISCLOSURE COMMITTEE; Chapter 5: Implementing Sarbanes-Oxley: What Does Compliance Look Like?; TIME LINE; CHECKLISTS; REPORTING, DOCUMENTATION, AND ARCHIVING; DISCLOSURE; ENDNOTES Chapter 6: Technology ImplicationsSTORAGE SYSTEMS; IT SOLUTIONS; CHANGES IN IT MANAGEMENT; Chapter 7: Sarbanes-Oxley-Related Bodies; PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD; COMMITTEE OF SPONSORING ORGANIZATIONS; SECURITIES AND EXCHANGE COMMISSION; FINANCIAL ACCOUNTING STANDARDS BOARD; Chapter 8: Opportunities and Challenges Created by Sarbanes-Oxley; OPPORTUNITIES; CHALLENGES; ENDNOTES; Chapter 9: Summary for the CFO; CHANGES TO CORPORATE GOVERNANCE; CATALYST FOR IMPROVEMENT; Part II: Sarbanes-Oxley for the IT Professional; Chapter 10: Impact of Sarbanes-Oxley IMPACT ON THE ENTERPRISE, THE CEO, AND THE CFOIMPACT OF SARBANES-OXLEY ON CORPORATE MANAGEMENT SYSTEMS; IMPACT OF SARBANES-OXLEY ON THE TECHNOLOGY INFRASTRUCTURE; ENDNOTES; Chapter 11: Technologies Affected by Sarbanes-Oxley: From Sarbanes-Oxley to SOCKET; SEPARATE VENDOR HYPE FROM REALITY; SARBANES-OXLEY COMPLIANCE AS AN IT PROJECT; PERSPECTIVE ON SARBANES-OXLEY GOALS; STEPS FOR SARBANES-OXLEY COMPLIANCE; SARBANES-OXLEY AND THE SEC; ENDNOTES; Chapter 12: Enterprise Technology Ecosystem; ORGANIC IT ARCHITECTURE; ECOSYSTEM AND SARBANES-OXLEY; ENDNOTE Chapter 13: Implementing the SOCKET MethodologySPECIES OR COMPONENTS OF THE ENTERPRISE TECHNOLOGY ECOSYSTEM; COSO FRAMEWORK; SOCKET TECHNOLOGIES; TRANSACTIONAL SYSTEMS: ERP, SCM, CRM; ANALYTICAL AND REPORTING SYSTEMS; DATA WAREHOUSING; ENDNOTES; Chapter 14: SOCKET and Enterprise Information Management; DOCUMENT MANAGEMENT AND SARBANES-OXLEY; DOCUMENT SECURITY; COMMUNICATION AND NETWORKING; ENDNOTES; Chapter 15: The Process; INTRODUCTION TO THE PROCESS; STRATEGIC (TOP-DOWN) APPROACH; TACTICAL (BOTTOM-UP) APPROACH; MONITORING THE AUDIT TEAM IMPLEMENTATION PROCESS: REENGINEERING FOR SARBANES-OXLEY COMPLIANCE |
| Record Nr. | UNINA-9910841594303321 |
Anand Sanjay
|
||
| Hoboken, N.J., : John Wiley & Sons, c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The Sarbanes-Oxley section 404 implementation toolkit [[electronic resource] ] : practice aids for managers and auditors / / Michael Ramos
| 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-9910143832403321 |
|
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 managers and auditors / / Michael Ramos
| 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
| 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
| 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
| 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 | ||
| ||
Sealing court records and proceedings [[electronic resource] ] : a pocket guide / / Robert Timothy Reagan
| Sealing court records and proceedings [[electronic resource] ] : a pocket guide / / Robert Timothy Reagan |
| Autore | Reagan Robert Timothy |
| Pubbl/distr/stampa | Washington, DC (One Columbus Circle, N.E., 20002-8003) : , : Federal Judicial Center, , 2010 |
| Descrizione fisica | 1 online resource (iii, 22 pages) |
| Soggetto topico |
Court records - Access control - United States
Disclosure of information - Law and legislation - United States Confidential communications - United States |
| Soggetto genere / forma | Handbooks and manuals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Sealing Court Records and Proceedings |
| Record Nr. | UNINA-9910703178703321 |
|
Reagan Robert Timothy
|
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| Washington, DC (One Columbus Circle, N.E., 20002-8003) : , : Federal Judicial Center, , 2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
SEC filings insight
| SEC filings insight |
| Pubbl/distr/stampa | Washington, D.C., : Washington Service Bureau, 1995- |
| Descrizione fisica | 1 online resource |
| Disciplina |
346.73/0666
347.306666 |
| Soggetto topico |
Securities - United States
Disclosure of information - Law and legislation - United States Disclosure of information - Law and legislation Securities |
| Soggetto genere / forma | Periodicals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Security and Exchange Commission filings insight |
| Record Nr. | UNISA-996335855103316 |
| Washington, D.C., : Washington Service Bureau, 1995- | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Secure Federal Leases from Espionage And Suspicious Entanglements Act
| Secure Federal Leases from Espionage And Suspicious Entanglements Act |
| Pubbl/distr/stampa | [Washington, D.C.] : , : [U.S. Government Publishing Office], , [2020] |
| Descrizione fisica | 1 online resource (7 unnumbered pages) |
| Soggetto topico |
Building leases - United States
Real property - United States - Foreign ownership Public buildings - Security measures - United States Disclosure of information - Law and legislation - United States Building leases Disclosure of information - Law and legislation Public buildings - Security measures Real property - Foreign ownership |
| Soggetto genere / forma | Statutes and codes. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Secure Federal Leases from Espionage and Suspicious Entanglements Act |
| Record Nr. | UNINA-9910712594803321 |
| [Washington, D.C.] : , : [U.S. Government Publishing Office], , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Settlement Agreement Information Database Act of 2018 : report (to accompany H.R. 6777) (including cost estimate of the Congressional Budget Office)
| Settlement Agreement Information Database Act of 2018 : report (to accompany H.R. 6777) (including cost estimate of the Congressional Budget Office) |
| Pubbl/distr/stampa | [Washington, D.C.] : , : [U.S. Government Publishing Office], , [2018] |
| Descrizione fisica | 1 online resource (28 pages) |
| Collana | Report / 115th Congress, 2d session, House of Representatives |
| Soggetto topico |
Citizen suits (Civil procedure) - United States - Databases
Consent decrees - United States - Databases Electronic public records - Law and legislation - United States Transparency in government - Law and legislation - United States Disclosure of information - Law and legislation - United States Administrative agencies - United States Databases - Law and legislation - United States |
| Soggetto genere / forma | Legislative materials. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Settlement Agreement Information Database Act of 2018 |
| Record Nr. | UNINA-9910711680803321 |
| [Washington, D.C.] : , : [U.S. Government Publishing Office], , [2018] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Soggetto topico
-
Disclosure of information - Law and legislation - United States
(243)
- Disclosure of information - Law and legislation (32)
- Transparency in government - Law and legislation - United States (26)
- Consumer protection - Law and legislation - United States (19)
- Corporations - Accounting - Law and legislation - United States (19)