超越初级Sarbanes-Oxley规章
2005-12
John Wiley & Sons Inc
Marchetti, Ann M.
274
Designed to lead financial managers from initial compliance with the Sarbanes-Oxley Act, through ongoing maintenance and monitoring, Beyond Sarbanes-Oxley Compliance helps readers seize this opportunity to revitalize their business practice, drive greater performance, and transform their finance organization into a key contributor to the business. Focusing on the present and future financial road ahead, Beyond Sarbanes-Oxley Compliance explores how to implement enterprise risk management processes that comply with Sarbanes-Oxley 302/404/409 requirements, ways to build on initial compliance activities that will improve financial management processes and profitability, compliance and quarterly close checklists, timelines, and table summaries to help readers achieve their goals, and much more.
PART ONE: INITIAL COMPLIANCE 1. Sarbanes-Oxley Act Overview 2. Overview of Sarbanes-Oxley Sections 302, 404, and 409 3. Determining Organizational Readiness 4. The "Path" Approach to Compliance PART TWO: ONGOING MAINTENANCE AND MONITORING 5. Change Management 6. Ongoing Compliance Activities 7. Audit Function Considerations 8. Other On-Going Compliance IssuesPART THREE: BEYOND COMPLIANCE 9. Process Improvement Considerations 10. International Financial Reporting Standards 11. Non US Based Companies and Sarbanes-Oxley Compliance 12. Financial Services Compliance Initiatives Appendix A: Sarbanes-Oxley Section 302 Appendix B: Sarbanes-Oxley Section 404Appendix C: Sarbanes-Oxley Section 409 Appendix D Evaluation Questions to Understand the Current State of Control Processes Appendix E: Internal Control Over Financial Reporting Appendix F: Evaluating Control Deficiencies Appendix G: Sample Documentation Appendix H: AS2 Control Testing Provisions Appendix I: Responsibilities of Internal Auditing Appendix J: Actual Internal Control DisclosuresIndex.
