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The Sarbanes-Oxley Section 404 Implementation Toolkit

The Sarbanes-Oxley Section 404 Implementation Toolkit Practice Aids for Managers and Auditors, 2nd Edition

Author: Michael J. Ramos
Publisher: John Wiley & Sons
ISBN: 9780470169315
Published In: April 2008
Format: Hardback , 396 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Now updated and fully revised, The Sarbanes-Oxley Section 404 Implementation Toolkit, Second Edition helps large or small companies continue to meet the complex internal control reporting requirements of Sarbanes-Oxley. Brimming with a wealth of forms and checklists, the new edition helps you get up to speed quickly with SOX 404 requirements and makes the compliance process repeatable, more efficient, and more effective.

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.

ADM2b.2. Mapping of Business Processes to Significant Accounts and Disclosures.

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

ADM-3. Senior Management Review Checklist.

ADM-4 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. Assessment of Internal Control Effectiveness: 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-1a Checklist for Small Business Entity-Level Controls.

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-Management.

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 of Tests of Entity-Level controls: Inspection of Documentation.

TST-ENT-4a. Worksheet to Documentation 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-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.

TST-ENT-8. Work Program for Performing an IT General Controls review.

Guidelines for Testing Activity-Level 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 eh 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.

Appendix A.

Index.

Michael J. Ramos, CPA, also author of Wiley Practitioner's Guide to GAAS and How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control, Third Edition is a consultant and professional writer primarily in auditing and accounting technical matters. He has written numerous successful products, including nonauthoritative practice aids, implementation guides, and authoritative AICPA audit and accounting guides. In addition to text-based products, he has authored a variety of training programs, including computer-based multimedia training and audio and video scripts. Ramos has also written in the areas of ethics, auditing, and fraud detection.