Manager's guide to compliance : Sarbanes-Oxley, COSO, ERM, COBIT, IFRS, BASEL II, OMB A-123, ASX 10, OECD principles, Turnbull guidance, best practices, and case studies /
Tarantino, Anthony,1949-
Hoboken, N.J. : Wiley,
c2006.
Includes bibliographical references and index.
U.S. SOX Section 401 : off-balance sheet arrangements -- U.S. SOX Section 404 : internal controls -- U.S. SOX Section 406 : code of ethics -- U.S. SOX Section 409 : real-time reporting of material changes -- U.S. SOX impact on privately held companies and nonprofits -- U.S. SOX impact on small U.S. companies -- U.S. SOX impact on foreign companies -- U.S. government's version of U.S. SOX : OMB circular A-123 -- U.S. healthcare efforts to improve internal controls - U.S. HIPAA -- Bankers' and insurers' efforts to improve internal controls -- Australia, Canada, and UK efforts to improve internal controls -- EU efforts to improve internal controls : OECD principles -- Global GAAP (IFRS) and global reporting language (XBRL) -- Compliance and internal controls impact on outsourcing -- Civil and criminal penalties for noncompliance -- Business penalties for noncompliance : a material weakness -- Revenue recognition requirements : U.S. SAB 101 and 104 -- Data retention requirements -- Compliance and internal control software -- Auditing internal controls -- Best practices in internal controls : enterprise risk management -- Best practices in internal controls : IT risk management & SDLC (NIST 800-30).
Accounting
Auditing, Internal
Disclosure of information
Accounting
Auditing, Internal