Beyond Internal Control Over Financial Reporting

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Beyond Internal Control over Financial Reporting

Daoguang Yang
Beyond Internal Control over Financial Reporting Book PDF

Author : Daoguang Yang
Publisher : Taylor & Francis
Page : 194 pages
File Size : 42,8 Mb
Release : 2024-02-06
Category : Business & Economics
ISBN : 9781003848608

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Beyond Internal Control over Financial Reporting by Daoguang Yang Pdf

By examining two different modes of internal control and the fundamentals of risk management, this book analyses the role of internal control in financing, investment, profit distribution, and corporate strategies through China's experience. In doing so, it confirms the effectiveness and superiority of internal control over operation and management. The book compares the various internal control methods used in China and the USA, namely, operation and management-oriented versus financial reporting-oriented approaches. It also discusses the differences in corporate risk attitudes and behaviours under the two approaches. The author then proposes the hyper-correction hypothesis and the trimming hypothesis. Empirical findings regarding corporate cash policy, mergers and acquisitions, tax avoidance, and diversification strategy reveal that internal control in China does not result in undue risk aversion but instead manages enterprise risk within a reasonable capacity. These results support the trimming hypothesis and demonstrate that internal control is a useful risk management tool. The title will appeal to students, academics, and accounting professionals interested in internal control (risk management), accounting, auditing and corporate finance, regulation and governance.

Beyond Coso

Steven J. Root
Beyond Coso Book PDF

Author : Steven J. Root
Publisher : Unknown
Page : 360 pages
File Size : 44,7 Mb
Release : 1998-06-03
Category : Business & Economics
ISBN : PSU:000043472550

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Beyond Coso by Steven J. Root Pdf

Chapter 1. Overview Chapter 2. Internal control conceptual perspectives Chapter 3. H istorical context Chapter 4. Business ethics and values Chapter 5. The COSO framework Chapter 6. Beyond COSO: other frameworks Chapter 7. Internal control: a management approach Chapter 8. Internal control oversight process Chapter 9. Internal control oversight issues Chapter 10. Internal Control Reporting.

Beyond Sarbanes-Oxley Compliance

Anne M. Marchetti
Beyond Sarbanes Oxley Compliance Book PDF

Author : Anne M. Marchetti
Publisher : John Wiley & Sons
Page : 223 pages
File Size : 43,8 Mb
Release : 2016-10-25
Category : Business & Economics
ISBN : 9781119378389

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Beyond Sarbanes-Oxley Compliance by Anne M. Marchetti Pdf

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.

Internal Control

Olof Arwinge
Internal Control Book PDF

Author : Olof Arwinge
Publisher : Springer Science & Business Media
Page : 205 pages
File Size : 51,9 Mb
Release : 2012-11-07
Category : Business & Economics
ISBN : 9783790828825

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Internal Control by Olof Arwinge Pdf

The concept of internal control has developed along with audit practice. As demands have been made for greater accountability in corporate governance, the significance of internal control systems in companies has increased. Traditionally internal control has had a fairly direct relationship to financial reporting quality but wider approaches to internal control have expanded those boundaries much further. Stakeholders are increasingly concerned with the effectiveness of internal controls, and disclosure requirements are making firms to go public with regard to their internal control systems. From a design perspective, current research suggests that internal control designs are contingent upon variables such as company strategies, risk appetite, regulatory characteristics, and organizational size. Also there is much to learn about internal control quality, and the way internal control quality is associated with overall corporate governance quality. This book fills that gap.

How to Comply with Sarbanes-Oxley Section 404

Michael J. Ramos
How to Comply with Sarbanes Oxley Section 404 Book PDF

Author : Michael J. Ramos
Publisher : John Wiley & Sons
Page : 306 pages
File Size : 45,9 Mb
Release : 2004-03-29
Category : Business & Economics
ISBN : 9780471656876

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How to Comply with Sarbanes-Oxley Section 404 by Michael J. Ramos Pdf

Designed specifically for Sarbanes-Oxley Section 404 compliance, How to Comply with Sarbanes-Oxley Section 404 features: A step-by-step approach to engagement performance Original material from a leading expert in auditing and accounting Practice aids, including forms, checklists, illustrations, diagrams, and tables In-depth explanations to help professionals understand how best to approach the internal control engagement Examples and action plans providing blueprints for implementing requirements of the Act Order your copy today!

SOX 404 for Small, Publicly Held Companies 2009

Robert J. Sonnelitter
SOX 404 for Small Publicly Held Companies 2009 Book PDF

Author : Robert J. Sonnelitter
Publisher : CCH
Page : 436 pages
File Size : 53,7 Mb
Release : 2008-08
Category : Business & Economics
ISBN : 0808091980

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SOX 404 for Small, Publicly Held Companies 2009 by Robert J. Sonnelitter Pdf

SOX 404 for Small, Publicly Held Companies is a guide to assist the management of small, publicly held companies in complying with the requirements of Section 404 of the Sarbanes-Oxley Act of 2002. This reference helps management with assessing the effectiveness of its company's internal control structure and procedures for financial reporting. In making the required internal control assessment, management may identify situations where internal controls can be improved in a cost-effective manner; this book will help management bring about these improvements.

Internal Control Strategies

Julie Harrer
Internal Control Strategies Book PDF

Author : Julie Harrer
Publisher : John Wiley & Sons
Page : 308 pages
File Size : 45,6 Mb
Release : 2008-12-03
Category : Business & Economics
ISBN : 9780470437612

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Internal Control Strategies by Julie Harrer Pdf

Praise for Internal Control Strategies A Mid to Small Business Guide "Internal Control Strategies is an excellent field guide for the implementation and maintenance of efficient and effective internal control systems. The book provides a practical approach to interpreting guidance from oversight agencies and integrating it with industry practice in a real-world environment. This handbook is an essential tool for managers and professionals going through the day-to-day struggle of managing auditor expectations and permitting business to proceed in the most efficient manner." -Michael Rodriguez, former senior manager of finance, Qualcomm Incorporated "Internal Control Strategies is the clearest path forward for middle-market SEC registrants and their independent registered public accounting firms as they streamline the SOX 404 compliance process in 2008 and beyond." -Stephen G. Austin, MBA, CPA, Managing Firm Partner,Swenson Advisors, LLP, Regional PCAOB Accounting Firm "Clearly written and practical, Internal Control Strategies is a must-read for every chief audit, finance, or compliance executive." -Jeff Miller, Partner-in-Charge, Business Risk Services,Squar, Milner, Peterson, Miranda & Williamson, LLP "As a CFO of small to mid-sized publicly traded and privately held companies, one is usually faced with the challenge of developing and implementing the right levels of internal controls and compliance within the restrictions of limited financial and human resources. Internal Control Strategies presents the relevant topics in a clear and concise manner, allowing the reader to understand the internal control framework and specific underlying requirements quickly. The author's vast experience with SOX compliance ensures a targeted and pragmatic approach for the successful implementation of internal controls. Her recommendations are 'to the point' and eliminate some of the guesswork we all have experienced while working towards SOX compliance." -Robert S. Stefanovich, Chief Financial Officer, Novalar Pharmaceuticals, Inc. The SEC requires all publicly traded companies to attest to theeffectiveness of their internal controls. Is your business ready? Internal Control Strategies: A Mid to Small Business Guide clearly explains the latest PCAOB, SEC, and COSO guidance, providing you with an effective tool and reference guide for successful implementation of sections 302 and 404 of the Sarbanes-Oxley Act. Extremely knowledgeable and insightful, author Julie Harrer brings practical clarity to this complex topic, leading you step by step in addressing the challenges associated in bringing your business in compliance with SOX.

Sound Investing, Chapter 23 - Internal Control

Kate Mooney
Sound Investing Chapter 23 Internal Control Book PDF

Author : Kate Mooney
Publisher : McGraw Hill Professional
Page : 10 pages
File Size : 44,6 Mb
Release : 2007-09-14
Category : Business & Economics
ISBN : 9780071719452

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Sound Investing, Chapter 23 - Internal Control by Kate Mooney Pdf

This chapter comes from a book written by financial accounting expert Kate Mooney. Sound Investing provides you with the expertise to recognize signs of trouble or fraudulent reporting in a company's financial statements. Using recent scandals as examples, it offers clear direction on locating specifics in financial statements as well as the notes, SEC filings, and the annual report that signal possible trouble and presents action steps to take when warning signs appear.

Manager's Guide to Compliance

Anthony Tarantino
Manager s Guide to Compliance Book PDF

Author : Anthony Tarantino
Publisher : John Wiley & Sons
Page : 336 pages
File Size : 43,6 Mb
Release : 2012-06-25
Category : Business & Economics
ISBN : 9781118429464

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Manager's Guide to Compliance by Anthony Tarantino Pdf

Compliance requirements are here to stay. Prepare your company for the growing challenge. A Wall Street Journal/Harris poll revealed that two thirds of investors express doubts in the ability of corporate boards of directors to provide effective oversight. In the shadow of recent global scandals involving businesses such as Parmalat and WorldCom, Manager's Guide to Compliance: Best Practices and Case Studies is essential reading for you, whether your organization is a major corporation or a small business. This timely handbook places U.S. and global regulatory information, as well as critical compliance guidance, in an easy-to-access format and helps you make sense of all the complex issues connected with fraud and compliance. "Wide perspectives and best practices combined deliver a punch that will knock your 'SOX' off! The author has blended together a critical mix necessary for effectively handling the requirements of SOX." —Rob Nance, Publisher, AccountingWEB, Inc. "Robust compliance and corporate governance is an absolute necessity in today's business environment. This new book by Anthony Tarantino is an authoritative guide to understanding and implementing compliance and regulatory requirements in the United States and around the world. From SOX to COSO to ERM, this book covers them all." —Martin T. Biegelman, Certified Fraud Examiner, Fellow and Regent Emeritus of the Association of Certified Fraud Examiners, and coauthor of Executive Roadmap to Fraud Prevention and Internal Control: Creating a Culture of Compliance "If compliance wasn't difficult enough, now companies are faced with a barrage of technology vendors claiming to automate compliance as if it were a project. In his new book, Dr. Tarantino paints the reality of the situation: companies need to embrace the broader tenets of governance and use technology to embed governance policies and controls into their daily business processes. Only then can they gain business value from their compliance investments." —Chris Capdevila, CEO and cofounder, LogicalApps

Management Report

Jeanette M. Franzel
Management Report Book PDF

Author : Jeanette M. Franzel
Publisher : DIANE Publishing
Page : 29 pages
File Size : 45,9 Mb
Release : 2009-06
Category : Business & Economics
ISBN : 9781437914856

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Management Report by Jeanette M. Franzel Pdf

On Nov. 14, 2008, an opinion was issued on the SEC¿s FY '08 and '07 financial statements. Also, an opinion was issued on the effectiveness of SEC¿s internal control over financial reporting (incl. safeguarding of assets) and over compliance as of Sept. 30, 2008, and an evaluation of SEC¿s compliance with selected provisions of laws and reg¿s. during FY '08. This report presents issues identified during a FY '08 audit of SEC¿s internal controls and accounting procedures and recommends actions to address these issues. This report makes 19 recommend. to strengthen internal controls and accounting procedures. These recommend. are in addition to 24 recommend. included in prior year audits of SEC¿s financial statements that still need to be fully addressed.

IT Control Objectives for Sarbanes-Oxley

Christopher Fox,Paul Zonneveld
IT Control Objectives for Sarbanes Oxley Book PDF

Author : Christopher Fox,Paul Zonneveld
Publisher : Information Systems Audit & Control Association
Page : 84 pages
File Size : 53,7 Mb
Release : 2004
Category : Auditing, Internal
ISBN : 1893209679

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IT Control Objectives for Sarbanes-Oxley by Christopher Fox,Paul Zonneveld Pdf

Many IT professionals who are held accountable for the quality and integrity of information generated by their IT systems are not well versed in the intricacies of internal control, which is critically essential. Although risk may be managed by IT, the risk management process may not be formalized or structured in a way required by an organization's management or auditors. This is true for organizations worldwide. The authors clearly explain the current focus on enhancing corporate accountability, understanding the audit committee's responsibility, adopting an internal control framework (COSO), considering fraud in an audit or review of internal control, implementing IT controls and a compatible IT governance framework (COBIT), and seizing the opportunity of turning compliance into a competitive advantage. The document provides assessment ideas and approaches, IT control objectives mapped to COSO for disclosure and financial reporting purposes, and a road map to address the murkiness of these regulatory times. Call +1.847.253.1545 ext. 401, visit www.isaca.org/bookstore or e-mail [email protected] for more information.

IT Control Objectives for Sarbanes-Oxley

Anonim
IT Control Objectives for Sarbanes Oxley Book PDF

Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 53,8 Mb
Release : 2014
Category : Accounting
ISBN : OCLC:915508497

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IT Control Objectives for Sarbanes-Oxley by Anonim Pdf

This book provides CIOs, IT managers, and control and assurance professionals with scoping and assessment ideas, approaches and guidance in support of the IT-related Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control objectives for financial reporting. This edition accommodates new and revised guidance and standards from ISACA, the PCAOB and the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board (ASB). It is not a rewrite, but is a major upgrade to the successful second edition. This guide is not an assessment of an enterprise's governance of enterprise IT (GEIT); rather it provides guidance on a focused topic--the assessment of effectiveness of internal control over financial reporting. --

Study of the Sarbanes-Oxley Act of 2002 Section 404

Barry Leonard
Study of the Sarbanes Oxley Act of 2002 Section 404 Book PDF

Author : Barry Leonard
Publisher : DIANE Publishing
Page : 139 pages
File Size : 43,5 Mb
Release : 2011-05
Category : Business & Economics
ISBN : 9781437924541

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Study of the Sarbanes-Oxley Act of 2002 Section 404 by Barry Leonard Pdf

The Public Co. Accounting Reform and Investor Protection Act, otherwise known as the Sarbanes-Oxley Act, was enacted in July 2002 after a series of high-profile corp. scandals involving Enron and Worldcom. Section 404(a) of the Act requires management to assess and report on the effectiveness of internal control over financial reporting. It also requires that an independent auditor attest to management¿s assessment of the effectiveness of those controls. Efforts to reduce the costs while retaining the effectiveness of compliance resulted in a series of reforms in 2007. This report presents an analysis of data from publicly traded co. collected from a survey of financial exec. of co. with Section 404 experience. Charts. This is a print on demand report.

OMB Circular A-123 and Sarbanes-Oxley

Cornelius E. Tierney,Edward F. Kearney,Roldan Fernandez,Jeffrey W. Green,Michael J. Ramos,Kearney & Company
OMB Circular A 123 and Sarbanes Oxley Book PDF

Author : Cornelius E. Tierney,Edward F. Kearney,Roldan Fernandez,Jeffrey W. Green,Michael J. Ramos,Kearney & Company
Publisher : John Wiley & Sons
Page : 323 pages
File Size : 53,7 Mb
Release : 2006-07-28
Category : Business & Economics
ISBN : 9780470036891

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OMB Circular A-123 and Sarbanes-Oxley by Cornelius E. Tierney,Edward F. Kearney,Roldan Fernandez,Jeffrey W. Green,Michael J. Ramos,Kearney & Company Pdf

How is A-123 different from Section 404 of the SOX Act? What is required of federal agencies with the revision of A-123? The definitive guide for federal compliance with OMB Circular A-123 and SOX Section 404, OMB Circular A-123 and Sarbanes-Oxley: Management's Responsibility for Internal Control in Federal Agencies leads readers through every step of the planning, evaluation, testing, and reporting/collecting of processes associated with OMB Circular A-123 and SOX Section 404 compliance, including: * Internal control criteria * Internal control assessment: project planning * Identifying significant control objectives * Documentation of significant controls * Testing and evaluating entity-level controls and activity-level controls The result of numerous consultations over many years with accountants, auditors, financial managers, and systems consultants specializing in the financial management issues of the federal government, this hands-on guide quickly brings you up to speed on the latest revisions and rules in federal financial internal control requirements.

Internal Controls Policies and Procedures

Rose Hightower
Internal Controls Policies and Procedures Book PDF

Author : Rose Hightower
Publisher : John Wiley & Sons
Page : 286 pages
File Size : 40,5 Mb
Release : 2008-12-03
Category : Business & Economics
ISBN : 9780470449417

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Internal Controls Policies and Procedures by Rose Hightower Pdf

Drawing on her many years as a consultant to numerous companies big and small, author Rose Hightower infuses Internal Controls Policies and Procedures with her wealth of experience and knowledge. Instead of reinventing the wheel, your company can use this useful how-to manual to quickly and effectively put a successful program of internal controls in place. Complete with flowcharts and checklists, this essential desktop reference is a best practices model for establishing and enhancing your organization's control framework. These manuals are favorites for organizations and companies that need a foundation and grounding to ensure an internal control posture of integrity, credibility, method, process and process: or a reminder of its importance. URLs were included when first published to encourage the dissemination and distribution of relevant chapters to those interested and in charge of the specific departments. Although times have changed, the principles professed are sound and solid for today’s accounting and business environment. Implementing these cornerstones will produce a principled manageable approach. These manuals can be used by accounting individuals, finance departments, sole proprietor businesses, large corporations, accounting / auditing students and any others interested in specific topics or general disciplines. The discipline for the oversight processes and procedures are important when introducing or implementing auditing practices whether in accounting or throughout the organization. These manuals should be used together to provide the basics when setting up a department or specific process discipline, for learning about the strengths, weaknesses and opportunities within the specific focus areas.