Accounts Payable and Sarbanes-Oxley: Strengthening Your Internal ControlsISBN: 978-0-471-78588-0
Hardcover
208 pages
March 2006
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Acknowledgments.
PART I: THE BASICS.
Chapter 1: Sarbanes-Oxley: How It Applies to Accounts Payable.
Chapter 2: Compliance Alternatives: Outsourcing and the COSO Framework.
Chapter 3: Invoice Processing.
PART II: PAYMENT PROCESS.
Chapter 4: Checks.
Chapter 5: Purchasing Cards.
Chapter 6: Electronic Payments: Alternatives to the Paper Check.
PART III: FUNCTIONS RELATED TO AND OFTEN HANDLED IN ACCOUNTS PAYABLE.
Chapter 7: Travel and Entertainment Expense Processing.
Chapter 8: Unclaimed Property (Escheat).
Chapter 9: 1099s and Other IRS-Related Information Reporting.
Chapter 10: Sales and Use Tax.
PART IV: OVERALL GUIDELINES TO CONFORM.
Chapter 11: Fraud Prevention Controls.
Chapter 12: Documentation Needed to Conform to the Act.
Chapter 13: Overall Guidelines for Conforming to the Act.
PART V: APPENDICES.
About Accounts Payable Now & Tomorrow.
Index.
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