OMB Circular A-123 and Sarbanes-Oxley
Subtitle: management's responsibility for internal control in federal agencies
By: Cornelius E. Tierney ... [et al.].
Contributors: United States. Office of Management and Budget; Kearney & Company (Alexandria, Va.)
Publisher: J. Wiley
Published: 2006
Place of publication: Hoboken, N.J
Language: eng
Format: [electronic resource] :
Number of pages: 310
ISBN-13: 9780470036891
Subjects: Public Finance; Administrative agencies; Auditing; Taxation; Law and legislation; LAW
Description: This comprehensive book features a step-by-step approach for engagement performance and provides controls guidance for Federal government entities as set forth in Section 404 of Sarbanes-Oxley and the revised Federal OMB Circular A-123. The new internal control requirements go into effect in fiscal year 2006.
Notes: "Kearney & Company"--Jacket.

Includes bibliographical references and index.

Description based on print version record.
Table of contents: title: Federal Managers Financial Integrity Act of 1982 and Sarbanes-Oxley Act of 2002: an overview; title: Internal control criteria; title: Internal control assessment : project planning; title: Identifying significant control objectives; title: Documentation of significant controls; title: Testing and evaluating entity-level controls; title: Testing and evaluating activity-level controls; title: Reporting.