1. Sarbanes-Oxley Act Overview.
2. Overview of Sarbanes-Oxley Sections 302, 404, and 409.
3. Determining Organizational Readiness.
4. The "Path" Approach to Compliance.
PART TWO: ONGOING MAINTENANCE AND MONITORING.
5. Change Management.
6. Ongoing Compliance Activities.
7. Audit Function Considerations.
8. Other On-Going Compliance Issues.
PART THREE: BEYOND COMPLIANCE.
9. Process Improvement Considerations.
10. International Financial Reporting Standards.
11. Non US Based Companies and Sarbanes-Oxley Compliance.
12. Financial Services Compliance Initiatives.
Appendix A: Sarbanes-Oxley Section 302.
Appendix B: Sarbanes-Oxley Section 404.
Appendix C: Sarbanes-Oxley Section 409.
Appendix D: Evaluation Questions to Understand the Current State of Control Processes.
Appendix E: Internal Control Over Financial Reporting.
Appendix F: Evaluating Control Deficiencies.
Appendix G: Sample Documentation.
Appendix H: AS2 Control Testing Provisions.
Appendix I: Responsibilities of Internal Auditing.
Appendix J: Actual Internal Control Disclosures.
- Shows students how to implement enterprise risk management processes that comply with Sarbanes-Oxley 302/404/409 requirements.
- Identifies ways to build on initial compliance activities that will improve financial management processes and profitibility.
- Includes easy-to-use compliance and quarterly-close checklists, timelines, and table summaries to help the reader get started.