Beyond Sarbanes-Oxley compliance: effective enterprise risk management

Ann M. Marchetti9780471726265, 0471726265

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.

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Table of contents :
Cover……Page 1
BEYONDSARBANES-OXLEYCOMPLIANCE……Page 3
ACKNOWLEDGMENTS……Page 9
PREFACE……Page 11
CONTENTS……Page 13
PART ONEINITIAL COMPLIANCE……Page 17
1SARBANES-OXLEYACT OVERVIEW……Page 19
2OVERVIEW OF SARBANES-OXLEYSECTIONS 302, 404, AND 409……Page 33
3DETERMININGORGANIZATIONAL READINESS……Page 45
4THE “PATH” TO COMPLIANCE……Page 57
PART TWOONGOING MAINTENANCEAND MONITORING……Page 85
5CHANGE MANAGEMENT……Page 87
6ONGOING COMPLIANCEACTIVITIES……Page 107
7AUDIT FUNCTIONCONSIDERATIONS……Page 133
8OTHER ONGOINGCOMPLIANCE ISSUES……Page 149
PART THREEBEYOND COMPLIANCE……Page 159
9PROCESS IMPROVEMENTCONSIDERATIONS……Page 161
10INTERNATIONAL FINANCIALREPORTING STANDARDS……Page 171
11NON-U.S.-BASED COMPANIESAND SARBANES-OXLEYCOMPLIANCE……Page 183
12FINANCIAL SERVICESCOMPLIANCE INITIATIVES……Page 189
APPENDIX ASARBANES-OXLEYSECTION 302……Page 199
APPENDIX BSARBANES-OXLEYSECTION 404……Page 201
APPENDIX CSARBANES-OXLEYSECTION 409……Page 203
APPENDIX DEVALUATION QUESTIONS TOUNDERSTAND THE CURRENTSTATE OF CONTROL PROCESSES……Page 205
APPENDIX EINTERNAL CONTROL OVERFINANCIAL REPORTING1……Page 207
APPENDIX FEVALUATING CONTROLDEFICIENCIES1……Page 209
APPENDIX GSAMPLE DOCUMENTATION……Page 213
APPENDIX HAS2 CONTROL TESTINGPROVISIONS1……Page 235
APPENDIX IRESPONSIBILITIES OFINTERNAL AUDITING……Page 257
APPENDIX JACTUAL INTERNAL CONTROLDISCLOSURES1……Page 261
INDEX……Page 283