Book description
Sarbanes-Oxley Internal Controls: Effective Auditing with AS5, CobiT, and ITIL is essential reading for professionals facing the obstacle of improving internal controls in their businesses. This timely resource provides at-your-fingertips critical compliance and internal audit best practices for today's world of SOx internal controls. Detailed and practical, this introductory handbook will help you to revitalize your business and drive greater performance.
Table of contents
- Copyright
- Preface
- 1. Introduction: Sarbanes-Oxley and Establishing Effective Internal Controls
- 2. Sarbanes-Oxley Act Today: Changing Perspectives
-
3. AS5 Standards for Auditing Internal Controls
- 3.1. AS5 OBJECTIVES
- 3.2. REVIEWING SECTION 404 INTERNAL CONTROLS UNDER AS5: INTRODUCTION
- 3.3. PLANNING THE SOx AS5 AUDIT
- 3.4. AS5'S TOP-DOWN APPROACH
- 3.5. TESTING INTERNAL CONTROLS
- 3.6. EVALUATING IDENTIFIED AUDIT DEFICIENCIES
- 3.7. WRAPPING UP THE AS5 AUDIT
- 3.8. REPORTING ON AS5 AUDIT INTERNAL CONTROLS
- 3.9. IMPROVING INTERNAL CONTROLS USING AS5 GUIDANCE
- 3.10. GOING FORWARD: POTENTIAL RISKS AND REWARDS
- 4. Establishing Internal Controls Through COSO
- 5. Using CobiT Framework to Improve SOx Controls and Governance
-
6. Performing Section 404 Reviews Under AS5: An Ongoing Process
- 6.1. SOx SECTION 404 ASSESSMENTS OF INTERNAL CONTROLS TODAY
- 6.2. SOx SECTION 404 REQUIREMENTS
- 6.3. SECTION 404 FILING RULES: CHANGING DEADLINES FOR ELIGIBILITY
- 6.4. GAPS AND COMPLIANCE COMMITTEES UNDER TODAY'S SOx RULES
- 6.5. DOCUMENTING INTERNAL CONTROLS GOING FORWARD
- 6.6. CONTROL OBJECTIVES AND RISKS UNDER SECTION 404
-
7. Other SOx Requirements: Sections 302, 409, and Others
- 7.1. OTHER IMPORTANT SOx COMPLIANCE RULES
- 7.2. SECTION 302: MANAGEMENT'S FINANCIAL REPORT RESPONSIBILITIES
- 7.3. SECTION 401: OFF-BALANCE SHEET DISCLOSURES
- 7.4. SECTION 409: DISCLOSURES ON FINANCIAL CONDITIONS AND OPERATIONS
- 7.5. SECTION 802: PENALTIES FOR ALTERING DOCUMENTS
- 7.6. SECTION 806: WHISTLEBLOWER PROVISIONS
- 7.7. KEEPING SOx RULES IN FOCUS
- 8. Using ITIL to Align IT with Business Processes
- 9. Importance of Enterprise Risk Management
- 10. International Standards: ISO, Quality Auditing, and Sox
- 11. Internal Audit in a Sarbanes-Oxley Environment
- 12. Importance of Effective Corporate Governance
Product information
- Title: Sarbanes-Oxley Internal Controls: Effective Auditing with AS5, CobiT, and ITIL
- Author(s):
- Release date: April 2008
- Publisher(s): Wiley
- ISBN: 9780470170922
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