Chapter 1. The Evaluation Approach


Overview of the SEC rules requiring management's assessment of the effectiveness of the entity's internal control over financial reporting

Description of a risk-based, top-down approach to the evaluation of an entity's internal control and disclosure controls and procedures

Summary of the external auditor's responsibilities and how management can work with its auditors to create an efficient internal control audit

Get How to Comply With Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control now with the O’Reilly learning platform.

O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.