萨班尼斯
2006-2
John Wiley & Sons Inc
Jackson, Peggy M./ Fogarty, Toni E., Ph.D.
324
Is your nonprofit organization ready for increased scrutiny, reporting requirements, regulations, and increased expectations from donors? This combination reference/workbook prepares you and shows you how Sarbanes-Oxley best practices can benefit your organization. It includes: A structured description of Sarbanes-Oxley and its implications for nonprofits Detailed discussions on governance, including financial literacy for board members, new standards of accountability for boards, and best practices for nonprofit management Sample documents, procedures, and frameworks to help you implement best practices Worksheets, forms, and resource materials in each chapter A "walk-through" of typical financial statements and sample documents such as a Conflict of Interest policy, board orientation curriculum, a Whistleblower Protection policy, a Document Preservation policy, and a fundraising plan. Implementing proven best practices stemming from Sarbanes-Oxley can diminish organizational dysfunction, promote a solid infrastructure, and propel your organization to the platinum standard of operations and governance, giving your organization the competitive advantage in today's demanding nonprofit environment.
Acknowledgments ix Preface xi CHAPTER 1 History and Legislative Background of the Sarbanes-Oxley Act of 2002 Chapter Overview Chapter Objectives Passage of the Sarbanes-Oxley Act of 2002 Analysis of the Legislative and Regulatory Content of SOX Factors that Drove the Swift Passage of SOX Implications of SOX for Nonprofits Conclusion Worksheet: SOX and Relevance to Nonprofit Operations CHAPTER 2 SOX Requirements, Best Practices, and State Legislation Chapter Overview Chapter Objectives What Are Nonprofits Required to Do Under SOX? SOX Best Practices Benefits of Implementing Best Practices --- Adding Value to the Nonprofit Nonprofits: Current Legislative Environment Example of State Legislation --- California's ``Nonprofit Integrity Act'' (SB 1262) Conclusion CHAPTER 3 Anatomy of a Dysfunctional Nonprofit: Diagnosing of Organizational Dysfunction Chapter Overview Chapter Objectives Organizational Culture Conclusion CHAPTER 4 Root Cause Analysis Part I: Three Nonprofit Crises Chapter Overview Chapter Objectives American Red Cross National Headquarters and Post-September 11th Fundraising and Blood Collection Background United Way of the National Capital Area James Beard Foundation Factors, Common and Unique, and Lessons Learned Conclusion CHAPTER 5 Root Cause Analysis --- Part II Chapter Overview Chapter Objectives Summary of Finding from Root Cause Analysis --- Part I Whistleblower Protection Document Preservation Policy CHAPTER 6 SOX Best Practices Conclusion SOX Best Practices and Governance Chapter Overview Chapter Objectives Role of the Board in Today's Nonprofit Conclusion CHAPTER 7 SOX Best Practices and the Nonprofit Executive Team Chapter Overview Chapter Objectives Conclusion CHAPTER 8 Sarbanes-Oxley Best Practices and Information Technology Chapter Overview Chapter Objectives Benefits of Implementing Sarbanes-Oxley Best Practices Conclusion CHAPTER 9 Human Resource Management－Sarbanes－Oxley Requirements and Best Practices CHAPTER 10 Sox Best Practices and FundraisingCHAPTER 11 SOX Best Practices and Internal ControlsCHAPTER 12 The Financially Literate BoardCHAPTER 13 SOX Best Practices and Legal ComplianceCHAPTER 14 Sox Best Practices and Political CompetenceAppendixBibliographyAbout the AuthorsIndex
