Marchetti, Anne M. Beyond Sarbanes-Oxley Compliance Effective Enterprise Risk Management
1. Edition August 2005 40.90 Euro 2005. 288 Pages, Hardcover - Handbook/Reference Book - ISBN 978-0-471-72626-5 - John Wiley & Sons
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Short description Using regulatory compliance to improve processes and enhance the bottom line Once you establish compliance with Section 404 of the Sarbanes-Oxley Act, what's next? Beyond Sarbanes-Oxley Compliance guides corporate financial officers and accountants through requirements and value-added activities in enterprise risk management in the post-Sarbanes environment. It demonstrates how to monitor and maintain strong internal control systems within finance and accounting operations. Next, it reveals how to leverage the knowledge harvested through regulatory compliance to improve financial management and make the organization more profitable. Bristling with new ideas on how to identify and mitigate threats to enterprise objectives, this innovative guide shows readers how to build on initial compliance activities to improve financial management processes and profitability.
From the contents PART ONE: INITIAL COMPLIANCE.
1. Sarbanes-Oxley Act Overview.
2. Overview of Sarbanes-Oxley Sections 302, 404, and 409.
3. Determining Organizational Readiness.
4. The "Path" Approach to Compliance.
PART TWO: ONGOING MAINTENANCE AND MONITORING.
5. Change Management.
6. Ongoing Compliance Activities.
7. Audit Function Considerations.
8. Other On-Going Compliance Issues.
PART THREE: BEYOND COMPLIANCE.
9. Process Improvement Considerations.
10. International Financial Reporting Standards.
11. Non US Based Companies and Sarbanes-Oxley Compliance.
12. Financial Services Compliance Initiatives.
Appendix A: Sarbanes-Oxley Section 302.
Appendix B: Sarbanes-Oxley Section 404.
Appendix C: Sarbanes-Oxley Section 409.
Appendix D: Evaluation Questions to Understand the Current State of Control Processes.
Appendix E: Internal Control Over Financial Reporting.
Appendix F: Evaluating Control Deficiencies.
Appendix G: Sample Documentation.
Appendix H: AS2 Control Testing Provisions.
Appendix I: Responsibilities of Internal Auditing.