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   Book Info

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How to Comply with Sarbanes-Oxley Section 404 : Assessing the Effectiveness of Internal Control  
Author: Michael Ramos
ISBN: 0471653667
Format: Handover
Publish Date: June, 2005
 
     
     
   Book Review

Book Description
Designed specifically for Sarbanes-Oxley Section 404 compliance, How to Comply with Sarbanes-Oxley Section 404 features: A step-by-step approach to engagement performance Original material from a leading expert in auditing and accounting Practice aids, including forms, checklists, illustrations, diagrams, and tables In-depth explanations to help professionals understand how best to approach the internal control engagement Examples and action plans providing blueprints for implementing requirements of the Act

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Download Description
This practical guide offers helpful guidance on how to go about to submitting to the SEC a company's annual assessment of the effectives of their internal control. Complete with practice aids-including forms, checklists, illustrations, diagrams, and tables-this comprehensive book provides a step-by-step approach for engagement performance and practical guidance on how an entity should test and evaluate its internal controls.

From the Inside Flap
Effective in 2004, as a result of Section 404 of the Sarbanes-Oxley Act of 2002, all public companies will be required for the first time to submit an annual assessment of the effectiveness of their internal control to the SEC. Additionally, each corporation’s independent auditors are required to audit and report on management’s internal control reports, just as they audit the company’s financial statements. How to Comply with Sarbanes-Oxley Section 404 provides a comprehensive, practical, and structured approach for the testing and evaluation of internal control required by Sarbanes-Oxley Section 404. Drawing on original material by an expert in auditing and accounting, How to Comply with Sarbanes-Oxley Section 404 features a step-by-step process for evaluating a company’s internal control and proving these systems are effectively in place. This hands-on resource is packed with such practice aids as forms, checklists, illustrations, diagrams, and tables to assist anyone who participates in the planning or performance of an evaluation–including CFOs, internal auditors, and outside consultants. Clearly and logically organized to make the material as accessible as possible, How to Comply with Sarbanes-Oxley Section 404 covers: Management’s required assessment of the entity’s internal control Considerations for outside consultants Controls over information technology systems Coordinating with independent auditors Documenting your planning decisions Hard-to-test entity-level control objectives What auditors expect from management’s evaluation process Documentation: what it is…and is not Assessing the adequacy of existing documentation Internal control reliability model Evaluating the design and implementation of Sarbanes-Oxley automated compliance tools An action plan for testing and evaluating entity-level controls Operating effectiveness: test design considerations Annual and quarterly reporting requirements Expanded reporting on management’s responsibilities for internal control Example disclosures of a material weakness Example reports on management’s responsibilities for reporting and internal control

About the Author
Michael Ramos, CPA, is a consultant and professional writer working primarily in auditing and accounting technical matters. He has written numerous successful products, including general practice aids, implementation guides, and authoritative AICPA audit and accounting guides. This is his eighth book.




How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control

FROM THE PUBLISHER

In addition to financial results, companies must now analyze and evaluate the quality of the processes and controls used to report these results. How to Comply with Sarbanes-Oxley Section 404 provides a comprehensive, logically structured approach to help readers test and evaluate internal control in their companies.

SYNOPSIS

Effective in 2004, as a result of Section 404 of the Sarbanes-Oxley Act of 2002, all public companies will be required for the first time to submit an annual assessment of the effectiveness of their internal control to the SEC. Additionally, each corporation’s independent auditors are required to audit and report on management’s internal control reports, just as they audit the company’s financial statements. How to Comply with Sarbanes-Oxley Section 404 provides a comprehensive, practical, and structured approach for the testing and evaluation of internal control required by Sarbanes-Oxley Section 404.

Drawing on original material by an expert in auditing and accounting, How to Comply with Sarbanes-Oxley Section 404 features a step-by-step process for evaluating a company’s internal control and proving these systems are effectively in place. This hands-on resource is packed with such practice aids as forms, checklists, illustrations, diagrams, and tables to assist anyone who participates in the planning or performance of an evaluation—including CFOs, internal auditors, and outside consultants.

Clearly and logically organized to make the material as accessible as possible, How to Comply with Sarbanes-Oxley Section 404 covers: Management’s required assessment of the entity’s internal control Considerations for outside consultants Controls over information technology systems Coordinating with independent auditors Documenting your planning decisions Hard-to-test entity-level control objectives What auditors expect from management’s evaluation process Documentation: what it is…and is not Assessing the adequacy of existing documentation Internal control reliability model Evaluating the design and implementation of Sarbanes-Oxley automated compliance tools An action plan for testing and evaluating entity-level controls Operating effectiveness: test design considerations Annual and quarterly reporting requirements Expanded reporting on management’s responsibilities for internal control Example disclosures of a material weakness Example reports on management’s responsibilities for reporting and internal control

     



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