{"product_id":"the-sarbanes-oxley-section-404-implementation-toolkit-with-cd-rom-practice-aids-for-managers-and-auditors-hardback-9780470169315","title":"The Sarbanes-Oxley Section 404 Implementation Toolkit, with CD ROM; Practice Aids for Managers and Auditors (Hardback) 9780470169315","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eThe Sarbanes-Oxley Section 404 Implementation Toolkit, with CD ROM\u003c\/font\u003e\u003cbr\u003e\r\n\u003cfont size=\"5\"\u003ePractice Aids for Managers and Auditors\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eMichael J. Ramos (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9780470169315, Wiley\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eHardback, published 23 May 2008\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e408 pages\u003cbr\u003e26 x 18.3 x 3.3 cm, 0.903 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003eNow updated and fully revised, The \u003ci\u003eSarbanes-Oxley Section 404 Implementation Toolkit, Second Edition\u003c\/i\u003e helps large or small companies continue to meet the complex internal control reporting requirements of Sarbanes-Oxley. Brimming with a wealth of forms and checklists, the new edition helps you get up to speed quickly with SOX 404 requirements and makes the compliance process repeatable, more efficient, and more effective.\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eAbout the Author vii  \u003cp\u003ePreface ix\u003c\/p\u003e \u003cp\u003eAcknowledgments xi\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart I Tools for Management 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eADM-1 General Work Program 3\u003c\/p\u003e \u003cp\u003eADM-2 Project Planning Summary 17\u003c\/p\u003e \u003cp\u003eADM-2a Checklist for Summarizing Project Team Competence and Objectivity 31\u003c\/p\u003e \u003cp\u003eADM-2b.1 Worksheet for Determining and Documenting Significant Accounts and Disclosures 34\u003c\/p\u003e \u003cp\u003eADM-2b.2 Mapping of Business Processes to Significant Accounts and Disclosures 40\u003c\/p\u003e \u003cp\u003eADM-2c Example Inquiries to Identify Changes to Internal Control 45\u003c\/p\u003e \u003cp\u003eADM-3 Senior Management Review Checklist 47\u003c\/p\u003e \u003cp\u003eADM-4 Checklist for Preparation of Management's Report on Internal Control Effectiveness 52\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart II Documentation of Internal Control Design 57\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDOC-1 Work Program for the Review of Documentation of Entity-Level Controls 59\u003c\/p\u003e \u003cp\u003eDOC-1a Assessment of Internal Control Effectiveness: Overall Approach to Review of the Documentation of Entity-Level Controls 62\u003c\/p\u003e \u003cp\u003eDOC-1b Assessment of Internal Control Effectiveness: Checklist for the Review of the Documentation of Entity-Level Controls 66\u003c\/p\u003e \u003cp\u003eDOC-2 Work Program for the Review of Documentation of Activity-Level Controls 80\u003c\/p\u003e \u003cp\u003eDOC-2a Assessment of Internal Control Effectiveness: Overall Approach to Review of the Documentation of Activity-Level Controls 82\u003c\/p\u003e \u003cp\u003eDOC-2b Assessment of Internal Control Effectiveness: Checklist for the Review of the Documentation of a Significant Transaction or Business Unit\/Location 85\u003c\/p\u003e \u003cp\u003eDOC-3 Documentation Techniques and Selected Examples for Routine Transactions 87\u003c\/p\u003e \u003cp\u003eDOC-4 Checklist for Evaluating SOX 404 Software 110\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart III Internal Control Testing Programs 113\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eEntity-Level Controls Testing Tools 115\u003c\/p\u003e \u003cp\u003eTST-ENT-1 Summary of Observations and Conclusions about Entity-Level Control Effectiveness 119\u003c\/p\u003e \u003cp\u003eTST-ENT-1a Checklist for Small Business Entity-Level Controls 135\u003c\/p\u003e \u003cp\u003eTST-ENT-2 Work Program for Testing Entity-Level Control Effectiveness 143\u003c\/p\u003e \u003cp\u003eTST-ENT-3 Index to Tests of Entity-Level Controls: Inquiries and Surveys 171\u003c\/p\u003e \u003cp\u003eTST-ENT-3a Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets—Management 176\u003c\/p\u003e \u003cp\u003eTST-ENT-3b Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets—Board Members 187\u003c\/p\u003e \u003cp\u003eTST-ENT-3c Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets—Audit Committee Members 193\u003c\/p\u003e \u003cp\u003eTST-ENT-3d Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets—Employees 200\u003c\/p\u003e \u003cp\u003eTST-ENT-3e Example Employee Survey 207\u003c\/p\u003e \u003cp\u003eTST-ENT-4 Index to Tests of Entity-Level Controls: Inspection of Documentation 215\u003c\/p\u003e \u003cp\u003eTST-ENT-4a Worksheet to Document Inspection of Documentation of Performance of Entity-Level Controls 217\u003c\/p\u003e \u003cp\u003eTST-ENT-5 Index to Tests of Entity-Level Controls: Observation of Operations 220\u003c\/p\u003e \u003cp\u003eTST-ENT-5a Worksheet to Document Observation of Operation of Entity-Level Controls 222\u003c\/p\u003e \u003cp\u003eTST-ENT-6 Index to Tests of Entity-Level Controls: Reperformance of Controls 225\u003c\/p\u003e \u003cp\u003eTST-ENT-6a Worksheet to Document Reperformance of Entity-Level Controls 227\u003c\/p\u003e \u003cp\u003eTST-ENT-7 Work Program for Reviewing a Report on IT General Control Effectiveness 230\u003c\/p\u003e \u003cp\u003eTST-ENT-7a Planning and Review of Scope of Tests of IT General Control Effectiveness 235\u003c\/p\u003e \u003cp\u003eTST-ENT-8 Work Program for Performing an IT General Controls Review 241\u003cbr\u003e Guidelines for Testing Activity–Level Control Effectiveness 245\u003c\/p\u003e \u003cp\u003eTST-ACT-1 Guidelines and Example Inquiries for Performing Walkthroughs 253\u003c\/p\u003e \u003cp\u003eTST-ACT-2 Example Testing Program for Activity-Level Tests of Controls 261\u003c\/p\u003e \u003cp\u003eTST-ACT-2a Example Testing Program for Control Operating Effectiveness: Revenue 262\u003c\/p\u003e \u003cp\u003eTST-ACT-2b Example Testing Program for Control Operating Effectiveness: Purchases and Expenditures 267\u003c\/p\u003e \u003cp\u003eTST-ACT-2c Example Testing Program for Control Operating Effectiveness: Cash Receipts and Disbursements 271\u003c\/p\u003e \u003cp\u003eTST-ACT-2d Example Testing Program for Control Operating Effectiveness: Payroll 275\u003c\/p\u003e \u003cp\u003eTST-ACT-3 Work Program for the Review of a Type 2 SAS No. 70 Report 279\u003c\/p\u003e \u003cp\u003eTST-ACT-3a Type 2 SAS No. 70 Report Review Checklist 282\u003c\/p\u003e \u003cp\u003eTST-ACT-4 Process Owners’ Monitoring of Control Effectiveness 289\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart IV Example Letters and Other Communications 295\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCOM-1 Example Engagement Letter for Outside Consultants to Management 297\u003c\/p\u003e \u003cp\u003eCOM-2 Example Management Representation Letter 301\u003c\/p\u003e \u003cp\u003eCOM-3 Example Management Reports on Effectiveness of Internal Control over Financial Reporting 303\u003c\/p\u003e \u003cp\u003eCOM-4 Example Subcertification 305\u003c\/p\u003e \u003cp\u003eAppendix A 307\u003c\/p\u003e \u003cp\u003eAbout the CD-ROM 385\u003c\/p\u003e \u003cp\u003eIndex 389\u003c\/p\u003e\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Finance \u0026amp; accounting [\u003ca title=\"See our other books on Finance \u0026amp; accounting\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Finance%20\u0026amp;%20accounting%20%5BKF%5D%22\"\u003eKF\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Wiley","offers":[{"title":"Brand 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