How to Comply with Sarbanes-Oxley Section 404
Subtitle: Assessing the Effectiveness of Internal Control
Publisher: John Wiley & Sons
Published: March 12, 2004
Language: eng
Format: Hardcover
Number of pages: 304
ISBN-13: 9780471653660
Subjects: Finance & Accounting; Corporate Finance; Management Accounting; Business & Economics; Business / Economics / Finance; Business/Economics; Accounting - General; Business & Economics / Accounting / General; Accounting - Managerial; Accounting; Corporations; Corrupt practices; Disclosure of information; Law and legislation; United States
Description: "Effective in 2004, as a result of Section 404 of the Sarbanes-Oxley Act of 2002, all public companies will be required for the first time to submit an annual assessment of the effectiveness of their internal control to the SEC. Additionally, each corporation's independent auditors are required to audit and report on management's internal control reports, just as they audit the company's financial statements. How to Comply with Sarbanes-Oxley Section 404 provides a comprehensive, practical, and structured approach for the testing and evaluation of internal control required by Sarbanes-Oxley Section 404."

"Drawing on original material by an expert in auditing and accounting, How to Comply with Sarbanes-Oxley Section 404 features a step-by-step process for evaluating a company's internal control and proving these systems are effectively in place. This hands-on resource is packed with such practice aids as forms, checklists, illustrations, diagrams, and tables to assist anyone who participates in the planning or performance of an evaluation - including CFOs, internal auditors, and outside consultants."--Jacket.