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The Sarbanes-Oxley Section 404 Implementation Toolkit: Practice Aids for Managers and Auditors with CD ROM

ISBN: 978-0-471-73090-3
304 pages
April 2005
The Sarbanes-Oxley Section 404 Implementation Toolkit: Practice Aids for Managers and Auditors with CD ROM  (0471730904) cover image
The tools to manage ongoing Sarbanes-Oxley compliance

In The Sarbanes-Oxley Section 404 Implementation Toolkit, author and consultant Michael Ramos provides a detailed road map to help companies not only streamline their compliance process, but also make the process manageable and repeatable year after year.

The first book to provide detailed implementation practice aids for Sarbanes-Oxley 404 compliance, The Sarbanes-Oxley Section 404 Implementation Toolkit is packed with work programs, audit checklists, and examples that readers can tailor to meet their own unique needs. Featuring a useful CD-ROM that contains all of the tools from the book, this timely workbook includes best practices that will benefit anyone who participates in the planning or performance of the effectiveness of internal control.

A must-read for all CFOs, internal auditors, CPA firms, and independent auditors involved in the compliance process, The Sarbanes-Oxley Section 404 Implementation Toolkit embraces the common approaches and methodologies that have proven successful in the new world of Sarbanes-Oxley internal control testing and reporting.
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About the Author.

Preface.

Acknowledgments.

Part I: Tools for Management.

ADM-1 General Work Program.

ADM-2 Project Planning Summary.

ADM-2a Checklist for Summarizing Project Team Competence and Objectivity.

ADM-2b.1 Worksheet for Determining and Documenting Significant Accounts and Disclosures.

ADM-2b.2 Mapping of Business Processes to Significant Accounts and Disclosures.

ADM-2c Example Inquiries to Identify Changes to Internal Control.

ADM-3 Summary of Control Deficiencies.

ADM-4 Senior Management Review Checklist.

ADM-5 Checklist for Preparation of Management’s Report on Internal Control Effectiveness.

Part II: Documentation of Internal Control Design.

DOC-1 Work Program for the Review of Documentation of Entity-Level Controls.

DOC-1a Assessment of Internal Control Effectiveness: Overall Approach to Review of the Documentation of Entity-Level Controls.

DOC-1b Assessment of Internal Control Effectiveness: Checklist for the Review of the Documentation of Entity-Level Controls.

DOC-2 Work Program for the Review of Documentation of Activity-Level Controls.

DOC-2a Assessment of Internal Control Effectiveness: Overall Approach to Review of the Documentation of Activity-Level Controls.

DOC-2b Checklist for the Review of the Documentation of a Significant Transaction or Business Unit/Location.

DOC-3 Documentation Techniques and Selected Examples for Routine Transactions.

DOC-4 Checklist for Evaluating SOX 404 Software.

Part III: Internal Control Testing Programs.

Entity-Level Controls Testing Tools.

TST-ENT-1 Summary of Observations and Conclusions about Entity-Level Control Effectiveness.

TST-ENT-2 Work Program for Testing Entity-Level Control Effectiveness.

TST-ENT-3 Index to Tests of Entity-Level Controls: Inquiries and Surveys.

TST-ENT-3a Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets—Management.

TST-ENT-3b Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets—Board Members.

TST-ENT-3c Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets—Audit Committee Members.

TST-ENT-3d Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets—Employees.

TST-ENT-3e Example Employee Survey.

TST-ENT-4 Index to Tests of Entity-Level Controls: Inspection of Documentation.

TST-ENT-4a Worksheet to Document Inspection of Documentation of Performance of Entity-Level Controls.

TST-ENT-5 Index to Tests of Entity-Level Controls: Observation of Operations.

TST-ENT-5a Worksheet to Document Observation of Operation of Entity-Level Controls.

TST-ENT-6 Index to Tests of Entity-Level Controls: Reperformance of Controls.

TST-ENT-6a Worksheet to Document Reperformance of Entity-Level Controls.

TST-ENT-7 Work Program for Reviewing a Report on IT General Control Effectiveness.

TST-ENT-7a Planning and Review of Scope of Tests of IT General Control Effectiveness.

Guidelines for Testing Level of Control Effectiveness.

TST-ACT-1 Guidelines and Example Inquiries for Performing Walkthroughs.

TST-ACT-2 Example Testing Program for Activity-Level Tests of Controls.

TST-ACT-2a Example Testing Program for Control Operating Effectiveness: Revenue.

TST-ACT-2b Example Testing Program for Control Operating Effectiveness: Purchases and Expenditures.

TST-ACT-2c Example Testing Program for Control Operating Effectiveness: Cash Receipts and Disbursements.

TST-ACT-2d Example Testing Program for Control Operating Effectiveness: Payroll.

TST-ACT-3 Work Program for the Review of a Type 2 SAS No. 70 Report.

TST-ACT-3a Type 2 SAS No. 70 Report Review Checklist.

TST-ACT-4 Process Owners’ Monitoring of Control Effectiveness.

Part IV: Example Letters and Other Communications.

COM-1 Example Engagement Letter for Outside Consultants to Management.

COM-2 Example Management Representation Letter.

COM-3 Example Management Reports on Effectiveness of Internal Control over Financial Reporting.

COM-4 Example Subcertification.

Part V: Tools for External Auditors Performing an Audit of Internal Control.

ADM-AUD-1 General Audit Program.

About the CD-ROM.

Index.

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MICHAEL RAMOS, CPA, is a consultant and professional writer specializing in auditing matters. He has written numerous successful publications, including nonauthoritative practice aids, implementation guides, and authoritative American Institute of Certified Public Accountants (AICPA) Audit and Accounting Guides. In addition to text-based products, he has also authored a variety of training programs, including computer-based multimedia training and audio/video scripts. This is his third book on the internal control requirements of Sarbanes-Oxley and a follow-up to his bestselling How to Comply with Sarbanes-Oxley Section 404 (published by Wiley).
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