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Informationen zum Autor Michael J. Ramos, CPA, is a consultant who writes extensively on emerging auditing matters. He has written numerous successful products, including non-authoritative practice aids, implementation guides and authoritative AICPA Audit and Accounting Guides. In addition to text-based products, he has also authored a variety of training programs, including computer-based multimedia training and audio and video scripts. Ramos has written in the areas of ethics, auditing, internal control and fraud detection. Klappentext How can companies easily comply with Sarbanes-Oxley Section 404?Looking for a highly accessible, simple, and practical approach to help your company easily comply with Sarbanes-Oxley Section 404? The Sarbanes-Oxley Section 404 Implementation Toolkit, Second Edition presents a detailed road map to help companies not only streamline their compliance process, but also make the process manageable and repeatable year after year.A must-read for all CFOs, internal auditors, CPA firms, and independent auditors involved in the compliance process, The Sarbanes-Oxley Section 404 Implementation Toolkit, Second Edition is packed with work programs, audit checklists, and examples that readers can tailor to meet their own unique needs.Author and consultant Michael Ramos updates you on everything 404, including:*Detailed implementation practice aids for Sarbanes-Oxley 404 compliance based on new rules set by PCAOB and SEC*The best practices in the rapidly changing field of SOX 404 compliance*A new SEC appendix containing immediately useful information*New guidance for small businessesFully updated and revised, The Sarbanes-Oxley Section 404 Implementation Toolkit, Second Edition embraces the common approaches and methodologies that have proven successful in the new world of Sarbanes-Oxley internal control testing and reporting. Featuring a useful CD-ROM that contains all of the tools from the book, this timely workbook includes best practices that will benefit anyone who participates in the planning or performance of the effectiveness of internal control. Zusammenfassung The Sarbanes-Oxley Section 404 Implementation Toolkit: Practice Aids for Managers and Auditors with CD-ROM, Second Edition provides detailed implementation practice aids for Sarbanes-Oxley compliance based on the new rules just released by PCAOB and SEC. Inhaltsverzeichnis About the Author vii Preface ix Acknowledgments xi Part I Tools for Management 1 ADM-1 General Work Program 3 ADM-2 Project Planning Summary 17 ADM-2a Checklist for Summarizing Project Team Competence and Objectivity 31 ADM-2b.1 Worksheet for Determining and Documenting Significant Accounts and Disclosures 34 ADM-2b.2 Mapping of Business Processes to Significant Accounts and Disclosures 40 ADM-2c Example Inquiries to Identify Changes to Internal Control 45 ADM-3 Senior Management Review Checklist 47 ADM-4 Checklist for Preparation of Management's Report on Internal Control Effectiveness 52 Part II Documentation of Internal Control Design 57 DOC-1 Work Program for the Review of Documentation of Entity-Level Controls 59 DOC-1a Assessment of Internal Control Effectiveness: Overall Approach to Review of the Documentation of Entity-Level Controls 62 DOC-1b Assessment of Internal Control Effectiveness: Checklist for the Review of the Documentation of Entity-Level Controls 66 DOC-2 Work Program for the Review of Documentation of Activity-Level Controls 80 DOC-2a Assessment of Internal Control Effectiveness: Overall Approach to Review of the Documentation of Activity-Level Controls 82 DOC-2b Assessment of Internal Control Effectiveness: Checklist for the Review of the Documentation of a Significant Transaction or Business Unit/Location 85 DOC-3 Documentation Techniques and Selec...
