Michael J. RamosHow to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control
MICHAEL J. RAMOS, CPA, also author of Wiley Practitioner's Guide to GAAS and The Sarbanes-Oxley Section 404 Implementation Toolkit, is a consultant and professional writer primarily in auditing and accounting technical matters, and Vice President of AuditWatch. He has written numerous successful products, including nonauthoritative practice aids, implementation guides, and authoritative AICPA audit and accounting guides. In addition to text-based products, he has also authored a variety of training programs, including computer-based multimedia training and audio and video scripts. Ramos has written in the areas of ethics, auditing, and fraud detection.
- Preface
- Acknowledgments
1. The Engagement Approach
2. Internal Control Criteria
3. Project Planning
4. Identifying Significant Control Objectives
5. Documentation of Significant Controls
6. Testing and Evaluating Entity-Level Controls
7. Testing and Evaluating Activity-Level Controls
8. Reporting
- Index
