Michael J. Ramos

The Sarbanes-Oxley Section 404 Implementation Toolkit (eBook, PDF)

Practice Aids for Managers and Auditors

• Format: PDF

Produktbeschreibung

Now updated and fully revised, The Sarbanes-Oxley Section 404 Implementation Toolkit, Second Edition helps large or small companies continue to meet the complex internal control reporting requirements of Sarbanes-Oxley. Brimming with a wealth of forms and checklists, the new edition helps you get up to speed quickly with SOX 404 requirements and makes the compliance process repeatable, more efficient, and more effective.

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Produktdetails

• Verlag: John Wiley & Sons
• Seitenzahl: 408
• Erscheinungstermin: 28. Juni 2008
• Englisch
• ISBN-13: 9780470371558
• Artikelnr.: 37291668

Autorenporträt

Michael J. Ramos, CPA, is a consultant who writes extensively on emerging auditing matters. He has written numerous successful products, including non-authoritative 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, internal control and fraud detection.

Inhaltsangabe

About the Author vii Preface ix Acknowledgments xi Part I Tools for Management 1 ADM
1 General Work Program 3 ADM
2 Project Planning Summary 17 ADM
2a Checklist for Summarizing Project Team Competence and Objectivity 31 ADM
2b.1 Worksheet for Determining and Documenting Significant Accounts and Disclosures 34 ADM
2b.2 Mapping of Business Processes to Significant Accounts and Disclosures 40 ADM
2c Example Inquiries to Identify Changes to Internal Control 45 ADM
3 Senior Management Review Checklist 47 ADM
4 Checklist for Preparation of Management's Report on Internal Control Effectiveness 52 Part II Documentation of Internal Control Design 57 DOC
1 Work Program for the Review of Documentation of Entity
Level Controls 59 DOC
1a Assessment of Internal Control Effectiveness: Overall Approach to Review of the Documentation of Entity
Level Controls 62 DOC
1b Assessment of Internal Control Effectiveness: Checklist for the Review of the Documentation of Entity
Level Controls 66 DOC
2 Work Program for the Review of Documentation of Activity
Level Controls 80 DOC
2a Assessment of Internal Control Effectiveness: Overall Approach to Review of the Documentation of Activity
Level Controls 82 DOC
2b Assessment of Internal Control Effectiveness: Checklist for the Review of the Documentation of a Significant Transaction or Business Unit/Location 85 DOC
3 Documentation Techniques and Selected Examples for Routine Transactions 87 DOC
4 Checklist for Evaluating SOX 404 Software 110 Part III Internal Control Testing Programs 113 Entity
Level Controls Testing Tools 115 TST
ENT
1 Summary of Observations and Conclusions about Entity
Level Control Effectiveness 119 TST
ENT
1a Checklist for Small Business Entity
Level Controls 135 TST
ENT
2 Work Program for Testing Entity
Level Control Effectiveness 143 TST
ENT
3 Index to Tests of Entity
Level Controls: Inquiries and Surveys 171 TST
ENT
3a Entity
Level Tests of Operating Effectiveness: Inquiry Note Sheets
Management 176 TST
ENT
3b Entity
Level Tests of Operating Effectiveness: Inquiry Note Sheets
Board Members 187 TST
ENT
3c Entity
Level Tests of Operating Effectiveness: Inquiry Note Sheets
Audit Committee Members 193 TST
ENT
3d Entity
Level Tests of Operating Effectiveness: Inquiry Note Sheets
Employees 200 TST
ENT
3e Example Employee Survey 207 TST
ENT
4 Index to Tests of Entity
Level Controls: Inspection of Documentation 215 TST
ENT
4a Worksheet to Document Inspection of Documentation of Performance of Entity
Level Controls 217 TST
ENT
5 Index to Tests of Entity
Level Controls: Observation of Operations 220 TST
ENT
5a Worksheet to Document Observation of Operation of Entity
Level Controls 222 TST
ENT
6 Index to Tests of Entity
Level Controls: Reperformance of Controls 225 TST
ENT
6a Worksheet to Document Reperformance of Entity
Level Controls 227 TST
ENT
7 Work Program for Reviewing a Report on IT General Control Effectiveness 230 TST
ENT
7a Planning and Review of Scope of Tests of IT General Control Effectiveness 235 TST
ENT
8 Work Program for Performing an IT General Controls Review 241 Guidelines for Testing Activity
Level Control Effectiveness 245 TST
ACT
1 Guidelines and Example Inquiries for Performing Walkthroughs 253 TST
ACT
2 Example Testing Program for Activity
Level Tests of Controls 261 TST
ACT
2a Example Testing Program for Control Operating Effectiveness: Revenue 262 TST
ACT
2b Example Testing Program for Control Operating Effectiveness: Purchases and Expenditures 267 TST
ACT
2c Example Testing Program for Control Operating Effectiveness: Cash Receipts and Disbursements 271 TST
ACT
2d Example Testing Program for Control Operating Effectiveness: Payroll 275 TST
ACT
3 Work Program for the Review of a Type 2 SAS No. 70 Report 279 TST
ACT
3a Type 2 SAS No. 70 Report Review Checklist 282 TST
ACT
4 Process Owners' Monitoring of Control Effectiveness 289 Part IV Example Letters and Other Communications 295 COM
1 Example Engagement Letter for Outside Consultants to Management 297 COM
2 Example Management Representation Letter 301 COM
3 Example Management Reports on Effectiveness of Internal Control over Financial Reporting 303 COM
4 Example Subcertification 305 Appendix A 307 About the CD
ROM 385 Index 389