{"product_id":"the-sarbanes-oxley-section-404-implementation-toolkit-with-cd-rom-isbn-9780470169315","title":"The Sarbanes-Oxley Section 404 Implementation Toolkit, with CD ROM","description":"Now updated and fully revised, The \u003ci\u003eSarbanes-Oxley Section 404 Implementation Toolkit, Second Edition\u003c\/i\u003e 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 vii  \u003cp\u003ePreface ix\u003c\/p\u003e \u003cp\u003eAcknowledgments xi\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart I Tools for Management 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eADM-1 General Work Program 3\u003c\/p\u003e \u003cp\u003eADM-2 Project Planning Summary 17\u003c\/p\u003e \u003cp\u003eADM-2a Checklist for Summarizing Project Team Competence and Objectivity 31\u003c\/p\u003e \u003cp\u003eADM-2b.1 Worksheet for Determining and Documenting Significant Accounts and Disclosures 34\u003c\/p\u003e \u003cp\u003eADM-2b.2 Mapping of Business Processes to Significant Accounts and Disclosures 40\u003c\/p\u003e \u003cp\u003eADM-2c Example Inquiries to Identify Changes to Internal Control 45\u003c\/p\u003e \u003cp\u003eADM-3 Senior Management Review Checklist 47\u003c\/p\u003e \u003cp\u003eADM-4 Checklist for Preparation of Management's Report on Internal Control Effectiveness 52\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart II Documentation of Internal Control Design 57\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDOC-1 Work Program for the Review of Documentation of Entity-Level Controls 59\u003c\/p\u003e \u003cp\u003eDOC-1a Assessment of Internal Control Effectiveness: Overall Approach to Review of the Documentation of Entity-Level Controls 62\u003c\/p\u003e \u003cp\u003eDOC-1b Assessment of Internal Control Effectiveness: Checklist for the Review of the Documentation of Entity-Level Controls 66\u003c\/p\u003e \u003cp\u003eDOC-2 Work Program for the Review of Documentation of Activity-Level Controls 80\u003c\/p\u003e \u003cp\u003eDOC-2a Assessment of Internal Control Effectiveness: Overall Approach to Review of the Documentation of Activity-Level Controls 82\u003c\/p\u003e \u003cp\u003eDOC-2b Assessment of Internal Control Effectiveness: Checklist for the Review of the Documentation of a Significant Transaction or Business Unit\/Location 85\u003c\/p\u003e \u003cp\u003eDOC-3 Documentation Techniques and Selected Examples for Routine Transactions 87\u003c\/p\u003e \u003cp\u003eDOC-4 Checklist for Evaluating SOX 404 Software 110\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart III Internal Control Testing Programs 113\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eEntity-Level Controls Testing Tools 115\u003c\/p\u003e \u003cp\u003eTST-ENT-1 Summary of Observations and Conclusions about Entity-Level Control Effectiveness 119\u003c\/p\u003e \u003cp\u003eTST-ENT-1a Checklist for Small Business Entity-Level Controls 135\u003c\/p\u003e \u003cp\u003eTST-ENT-2 Work Program for Testing Entity-Level Control Effectiveness 143\u003c\/p\u003e \u003cp\u003eTST-ENT-3 Index to Tests of Entity-Level Controls: Inquiries and Surveys 171\u003c\/p\u003e \u003cp\u003eTST-ENT-3a Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets—Management 176\u003c\/p\u003e \u003cp\u003eTST-ENT-3b Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets—Board Members 187\u003c\/p\u003e \u003cp\u003eTST-ENT-3c Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets—Audit Committee Members 193\u003c\/p\u003e \u003cp\u003eTST-ENT-3d Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets—Employees 200\u003c\/p\u003e \u003cp\u003eTST-ENT-3e Example Employee Survey 207\u003c\/p\u003e \u003cp\u003eTST-ENT-4 Index to Tests of Entity-Level Controls: Inspection of Documentation 215\u003c\/p\u003e \u003cp\u003eTST-ENT-4a Worksheet to Document Inspection of Documentation of Performance of Entity-Level Controls 217\u003c\/p\u003e \u003cp\u003eTST-ENT-5 Index to Tests of Entity-Level Controls: Observation of Operations 220\u003c\/p\u003e \u003cp\u003eTST-ENT-5a Worksheet to Document Observation of Operation of Entity-Level Controls 222\u003c\/p\u003e \u003cp\u003eTST-ENT-6 Index to Tests of Entity-Level Controls: Reperformance of Controls 225\u003c\/p\u003e \u003cp\u003eTST-ENT-6a Worksheet to Document Reperformance of Entity-Level Controls 227\u003c\/p\u003e \u003cp\u003eTST-ENT-7 Work Program for Reviewing a Report on IT General Control Effectiveness 230\u003c\/p\u003e \u003cp\u003eTST-ENT-7a Planning and Review of Scope of Tests of IT General Control Effectiveness 235\u003c\/p\u003e \u003cp\u003eTST-ENT-8 Work Program for Performing an IT General Controls Review 241\u003cbr\u003e Guidelines for Testing Activity–Level Control Effectiveness 245\u003c\/p\u003e \u003cp\u003eTST-ACT-1 Guidelines and Example Inquiries for Performing Walkthroughs 253\u003c\/p\u003e \u003cp\u003eTST-ACT-2 Example Testing Program for Activity-Level Tests of Controls 261\u003c\/p\u003e \u003cp\u003eTST-ACT-2a Example Testing Program for Control Operating Effectiveness: Revenue 262\u003c\/p\u003e \u003cp\u003eTST-ACT-2b Example Testing Program for Control Operating Effectiveness: Purchases and Expenditures 267\u003c\/p\u003e \u003cp\u003eTST-ACT-2c Example Testing Program for Control Operating Effectiveness: Cash Receipts and Disbursements 271\u003c\/p\u003e \u003cp\u003eTST-ACT-2d Example Testing Program for Control Operating Effectiveness: Payroll 275\u003c\/p\u003e \u003cp\u003eTST-ACT-3 Work Program for the Review of a Type 2 SAS No. 70 Report 279\u003c\/p\u003e \u003cp\u003eTST-ACT-3a Type 2 SAS No. 70 Report Review Checklist 282\u003c\/p\u003e \u003cp\u003eTST-ACT-4 Process Owners’ Monitoring of Control Effectiveness 289\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart IV Example Letters and Other Communications 295\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCOM-1 Example Engagement Letter for Outside Consultants to Management 297\u003c\/p\u003e \u003cp\u003eCOM-2 Example Management Representation Letter 301\u003c\/p\u003e \u003cp\u003eCOM-3 Example Management Reports on Effectiveness of Internal Control over Financial Reporting 303\u003c\/p\u003e \u003cp\u003eCOM-4 Example Subcertification 305\u003c\/p\u003e \u003cp\u003eAppendix A 307\u003c\/p\u003e \u003cp\u003eAbout the CD-ROM 385\u003c\/p\u003e \u003cp\u003eIndex 389\u003c\/p\u003e  \u003cp\u003e\u003cstrong\u003eMichael J. Ramos,\u003c\/strong\u003e CPA, is a consultant who writes extensively on emerging auditing matters. He has written numerous successful products, including non-authoritative practice aids, implementation guides and authoritative AICPA Audit and Accounting Guides. In addition to text-based products, he has also authored a variety of training programs, including computer-based multimedia training and audio and video scripts. Ramos has written in the areas of ethics, auditing, internal control and fraud detection.   \u003c\/p\u003e\u003cp\u003e\u003cb\u003eHow can companies easily comply with Sarbanes-Oxley Section 404?\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eLooking for a highly accessible, simple, and practical approach to help your company easily comply with Sarbanes-Oxley Section 404? \u003ci\u003eThe Sarbanes-Oxley Section 404 Implementation Toolkit\u003c\/i\u003e, Second Edition presents a detailed road map to help companies not only streamline their compliance process, but also make the process manageable and repeatable year after year.\u003c\/p\u003e \u003cp\u003eA must-read for all CFOs, internal auditors, CPA firms, and independent auditors involved in the compliance process, \u003ci\u003eThe Sarbanes-Oxley Section 404 Implementation Toolkit\u003c\/i\u003e, Second Edition is packed with work programs, audit checklists, and examples that readers can tailor to meet their own unique needs.\u003c\/p\u003e \u003cp\u003eAuthor and consultant Michael Ramos updates you on everything 404, including:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eDetailed implementation practice aids for Sarbanes-Oxley 404 compliance based on new rules set by PCAOB and SEC\u003c\/li\u003e \u003cli\u003eThe best practices in the rapidly changing field of SOX 404 compliance\u003c\/li\u003e \u003cli\u003eA new SEC appendix containing immediately useful information\u003c\/li\u003e \u003cli\u003eNew guidance for small businesses\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eFully updated and revised, \u003ci\u003eThe Sarbanes-Oxley Section 404 Implementation Toolkit\u003c\/i\u003e, Second Edition embraces the common approaches and methodologies that have proven successful in the new world of Sarbanes-Oxley internal control testing and reporting. Also included is a website that contains all of the tools from the book, this timely workbook includes best practices that will benefit anyone who participates in the planning or performance of the effectiveness of internal control.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47990334390501,"sku":"NP9780470169315","price":110.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780470169315.jpg?v=1761787400","url":"https:\/\/k12savings.com\/products\/the-sarbanes-oxley-section-404-implementation-toolkit-with-cd-rom-isbn-9780470169315","provider":"K12savings","version":"1.0","type":"link"}