Read more
Informationen zum Autor Michael F. Holt is a Senior Technical and Business Documentation specialist with over thirty years experience. Mike's specialty lies in his ability to take complex and specialized concepts, documents and proposals, and present them in a clear, attractive and easily understood manner. Klappentext The Sarbanes-Oxley Act is a mandatory requirement for all corporations listed in the US. Compliance is not an option. This book is written as a working manual for the senior management to grasp the Act and its implications. It provides a section by section overview of the Act and the appropriate action to take in each case. The CDROM included in the book provides Certification templates, a What to do and Check List and a description of the COSO Framework the most popular Internal Control System framework. There is coverage of how UK companies listed in, or doing business with America also have to comply with the Sarbanes-Oxley Act. A description of the UK version of SOX is also included. The Appendix describes the (minor) variations for Canadian listed corporations based on Ontario Securities Commission and British Columbia Securities Commission rules. * A simple explanation of the Sarbanes-Oxley Act for senior management looking for a no-nonsense guide* Provides a systematic procedure for compliance* Includes CDROM of templates and checklists to ease understanding and preparation for compliance Zusammenfassung Suitable for the senior management to grasp the Sarbanes-Oxley Act and its implications! this title provides a section by section overview of the Act and the appropriate action to take in each case. It provides Certification templates! a What to do and Check List and a description of the COSO Framework. Inhaltsverzeichnis Title I - Public Company Accounting Oversight Board Title II - Auditor Independence Title III - Corporate Responsibility Title IV - Enhanced Financial Disclosures Title V - Analyst Conflicts Of Interest Title VI - Commission Resources And Authority Title VII - Studies And Reports Title VIII - Corporate And Criminal Fraud Accountability Title IX - White-Collar Crime Penalty Enhancements Title X - Corporate Tax Returns Title XI - Corporate Fraud And Accountability Appendix A: Sec Act 10A Appendix B: Code Of Ethics Appendix C: Overview Of Internal Control System A Framework For Enterprise Risk Management Internal Control: A Definition. The Structure: Discussion Of The Components. Typical Internal Control Data Flow Chart Appendix D - Final Rules Certification Form Appendix E - Compliance Review What Do I Have To Do? Check List Appendix F - Report & Certification Templates Disclosure Certification Disclosure Internal Control Report...
