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

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

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Chapter 1. The Engagement Approach. Chapter Summary. Management's Required Assessment of the Entity's Internal Control. The Independent Auditor's Reporting Responsibilities. A Structured, Comprehensive Approach for Evaluating Internal Control. Considerations for Outside Consultants. Appendix A: Action Plan: Structuring the Engagement.
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How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control Summary


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

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 Order your copy today!

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About Ramos


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.

Table of Contents


Chapter 1. The Engagement Approach. Chapter Summary. Management's Required Assessment of the Entity's Internal Control. The Independent Auditor's Reporting Responsibilities. A Structured, Comprehensive Approach for Evaluating Internal Control. Considerations for Outside Consultants. Appendix A: Action Plan: Structuring the Engagement. Appendix B: Understanding the Independent Auditors' Attestation Standards. Appendix C: Pre-Engagement Questioning Strategy and Example Questions. Chapter 2. Internal Control Criteria. Chapter Summary. The Need for Control Criteria. The COSO Internal Control Integrated Framework. Business Process Activities. Controls Over Information Technology Systems. Disclosure Controls and Procedures. Appendix A: Example Value Chains. Chapter 3. Engagement Planning. Chapter Summary. The Objective of Planning. Information Gathering for Decision-Making. Information Sources. Structuring the Engagement Team. Coordinating with the Independent Auditors. Documenting Your Planning Decisions. Appendix A: Action Plan: Engagement Planning. Appendix B: Summary of Planning Questions. Chapter 4. Identifying Significant Control Objectives. Chapter Summary. Introduction. Entity-Level Control Objectives Presumed to be Significant. Identifying Significant Activity-Level Control Objectives. Coordinating with the Independent Auditors. Appendix A: Action Plan: Identifying Significant Control Objectives. Appendix B: Example Significant Control Objectives. Appendix C: Map to the COSO Framework. Chapter 5. Documentation of Significant Controls. Chapter Summary. Documentation: What It Is...And Is Not. Assessing the Adequacy of Existing Documentation. Documentation of Entity-Level Control Policies and Procedures. Documenting Activity Level Controls. Coordinating with the Independent Auditors. Appendix A: Action Plan: Documentation. Appendix B: Evaluating the Design and Implementation of Sarbanes-Oxley. Automated Compliance Tools. Appendix C: Linkage of Significant Control Objectives to Example Control. Policies and Procedures. Appendix D: Documentation Example. Chapter 6. Testing and Evaluating Entity-Level Controls. Chapter Summary. Introduction. Internal Control Reliability Model. Overall Objective of Testing Entity-Level Controls. Testing Techniques. Evaluating the Effectiveness of Entity-Level Controls. Coordinating with the Independent Auditors. Appendix A: Action Plan: Testing and Evaluating Entity-Level Controls. Appendix B: Survey Tools. Appendix C: Example Inquiries of Management Regarding Entity-Level Controls. Chapter 7. Testing and Evaluating Activity-Level Controls. Chapter Summary. Introduction. Assessing the Effectiveness of Design. Operating Effectiveness Test Design Considerations. Operating Effectiveness Types of Tests. Evaluating Test Results. Coordinating With the Independent Auditors. Appendix A: Action Plan: Documentation. Appendix B: Example Inquiries. Appendix C: Example Control Activities. Chapter 8. Reporting. Chapter Summary. A

Additional information

GOR003992147
How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control by Ramos
Ramos
Used - Very Good
Hardback
John Wiley and Sons Ltd
2004-03-23
304
0471653667
9780471653660
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
This is a used book - there is no escaping the fact it has been read by someone else and it will show signs of wear and previous use. Overall we expect it to be in very good condition, but if you are not entirely satisfied please get in touch with us.