UID:
almafu_9959327659402883
Umfang:
1 online resource (xiii, 266 pages) :
,
illustrations
Ausgabe:
3rd ed.
ISBN:
9781119196815
,
1119196817
,
9780470259221
,
0470259221
,
1281237485
,
9781281237484
Serie:
Finance professional collection
Inhalt:
How to Comply with Sarbanes Oxley Section 404: Assessing the Effectiveness of Internal Control, 3E, provides a comprehensive, structured approach for the testing and evaluation of internal control. Now in its third edition, this book was the first and con.
Anmerkung:
Cover -- CONTENTS -- PREFACE -- ACKNOWLEDGMENTS -- ABOUT THE AUTHOR -- CHAPTER 1 THE EVALUATION APPROACH -- MANAGEMENT'S EVALUATION OF INTERNAL CONTROL -- RISK-BASED JUDGMENTS -- RISK-BASED, TOP-DOWN EVALUATION APPROACH -- WORKING WITH THE INDEPENDENT AUDITORS -- CHAPTER 2 INTERNAL CONTROL CRITERIA -- NEED FOR CONTROL CRITERIA -- COSO INTERNAL CONTROL INTEGRATED FRAMEWORK -- INFORMATION AND COMMUNICATION -- INTERNAL CONTROL FOR SMALL BUSINESSES -- CONTROLS OVER INFORMATION TECHNOLOGY SYSTEMS -- CHAPTER 3 PROJECT SCOPING -- INTRODUCTION -- ENTITY-LEVEL CONTROLS -- IDENTIFYING SIGNIFICANT ACTIVITY-LEVEL CONTROL OBJECTIVES -- Appendix 3A ACTION PLAN: IDENTIFYING SIGNIFICANT CONTROL OBJECTIVES -- Appendix 3B EXAMPLE CONTROL OBJECTIVES -- CHAPTER 4 PROJECT PLANNING -- OBJECTIVE OF PLANNING -- INFORMATION GATHERING FOR DECISION MAKING -- INFORMATION SOURCES -- STRUCTURING THE PROJECT TEAM -- COORDINATING WITH THE INDEPENDENT AUDITORS --^DOCUMENTING YOUR PLANNING DECISIONS -- Appendix 4A ACTION PLAN: PROJECT PLANNING -- Appendix 4B SUMMARY OF PLANNING QUESTIONS -- CHAPTER 5 DOCUMENTATION OF INTERNAL CONTROLS -- IMPORTANCE OF DOCUMENTATION -- ASSESSING THE ADEQUACY OF EXISTING DOCUMENTATION -- DOCUMENTATION OF ENTITY-LEVEL CONTROL POLICIES AND PROCEDURES -- DOCUMENTING ACTIVITY-LEVEL CONTROLS -- SARBANES-OXLEY AUTOMATED COMPLIANCE TOOLS -- COORDINATING WITH THE INDEPENDENT AUDITORS -- Appendix 5A ACTION PLAN: DOCUMENTATION -- Appendix 5B LINKAGE OF SIGNIFICANT CONTROL OBJECTIVES TO EXAMPLE CONTROL POLICIES AND PROCEDURES -- CHAPTER 6 TESTING AND EVALUATING ENTITY-LEVEL CONTROLS -- OVERALL OBJECTIVE OF TESTING ENTITY-LEVEL CONTROLS -- TESTING TECHNIQUES -- EVALUATING THE EFFECTIVENESS OF ENTITY-LEVEL CONTROLS -- DOCUMENTING TEST RESULTS -- COORDINATING WITH THE INDEPENDENT AUDITORS -- Appendix 6A ACTION PLAN: TESTING EVALUATING ENTITY-LEVEL CONTROLS -- Appendix 6B SURVEY TOOLS --^Appendix 6C EXAMPLE INQUIRIES OF MANAGEMENT REGARDING ENTITY-LEVEL CONTROLS -- CHAPTER 7 TESTING AND EVALUATING ACTIVITY-LEVEL CONTROLS -- INTRODUCTION -- CONFIRM YOUR UNDERSTANDING OF THE DESIGN OF CONTROLS -- ASSESSING THE EFFECTIVENESS OF DESIGN -- OPERATING EFFECTIVENESS -- EVALUATING TEST RESULTS -- DOCUMENTATION OF TEST PROCEDURES AND RESULTS -- COORDINATING WITH THE INDEPENDENT AUDITORS -- Appendix 7A ACTION PLAN: DOCUMENTATION -- Appendix 7B EXAMPLE INQUIRIES -- CHAPTER 8 EVALUATING CONTROL DEFICIENCIES AND REPORTING ON INTERNAL CONTROL EFFECTIVENESS -- CONTROL DEFICIENCIES -- EVALUATING CONTROL DEFICIENCIES -- ANNUAL AND QUARTERLY REPORTING REQUIREMENTS -- EXPANDED REPORTING ON MANAGEMENT'S RESPONSIBILITIES FOR INTERNAL CONTROL -- COORDINATING WITH THE INDEPENDENT AUDITORS AND LEGAL COUNSEL -- Appendix 8A ACTION PLAN: REPORTING -- INDEX -- Last Page.
Weitere Ausg.:
Print version: Ramos, Michael J. How to comply with Sarbanes-Oxley Section 404. Hoboken, N.J. : John Wiley & Sons, ©2008
Sprache:
Englisch
Schlagwort(e):
Electronic books.
;
Electronic books.
;
Electronic book.
;
Electronic books.
URL:
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119196815
URL:
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119196815
URL:
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119196815
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