Beyond Sarbanes-Oxley Compliance Effective Enterprise Risk Management

by Marchetti, Anne M.

• ISBN13: 9780471726265
• ISBN10: 0471726265
• Edition: 1st
• Format: Hardcover
• Copyright: 2005-06-28
• Publisher: Wiley

Summary

Designed to lead financial managers from initial compliance with the Sarbanes-Oxley Act, through ongoing maintenance and monitoring, Beyond Sarbanes-Oxley Compliance helps readers seize this opportunity to revitalize their business practice, drive greater performance, and transform their finance organization into a key contributor to the business. Focusing on the present and future financial road ahead, Beyond Sarbanes-Oxley Compliance explores how to implement enterprise risk management processes that comply with Sarbanes-Oxley 302/404/409 requirements, ways to build on initial compliance activities that will improve financial management processes and profitability, compliance and quarterly close checklists, timelines, and table summaries to help readers achieve their goals, and much more.

Author Biography

ANNE M. MARCHETTI is a practice director for Parson Consulting, a global consulting firm focused on finance, accounting, and business strategy. She is the national leader of their Sarbanes-Oxley practice.

Table of Contents

PART 1: INITIAL COMPLIANCE.

Chapter 1. Sarbanes Oxley Act Overview.

Chapter 2. Overview of Sarbanes-Oxley Sections 302, 404, and 409.

Chapter 3. Determining Organizational Readiness.

Chapter 4. The "Path" Approach to Compliance.

PART 2: ON-GOING MAINTENANCE AND MONITORING.

Chapter 5. Change Management.

Chapter 6. Ongoing Compliance Activities.

Chapter 7. Audit Function Considerations.

Chapter 8. Other On-Going Compliance Issues.

PART 3: BEYOND COMPLIANCE.

Chapter 9. Process Improvement Considerations.

Chapter 10. International Financial Reporting Standards.

Chapter 11. Non US Based Companies and Sarbanes-Oxley Compliance.

Chapter 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.

Index.