Anand The Sarbanes-Oxley Body of Knowledge SOXBoK: An Introduction

1. Auflage 2008
ISBN: 978-90-8753-941-2
Verlag: Van Haren Publishing
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 249 Seiten, WEB PDF

This Introduction Guide to the Sarbanes-Oxley Body of Knowledge (SOXBoK) is the world's most comprehensive, authoritative compendium on Sarbanes-Oxley (SOX). Produced by SOX Institute, the leading provider of Sarbanes-Oxley research, education, certification, advisory and membership services for GRC (Governance, Risk Management and Compliance) professionals, the SOXBoK has been created by practitioners for practitioners.

It covers all titles and sections of the Sarbanes-Oxley Act, and provides actionable advice for implementation using GASP (Generally Accepted SOX Principles). It is a must-have for anyone implementing SOX and similar regulations. It addresses the Finance, Accounting, Audit, IT, Ethics, Legal, Risk and other disciplines impacted by SOX.

Includes the Act.

Autoren/Hrsg.

Anand, Sanjay

Inhaltsverzeichnis

1;Colophon;5
2;Introduction: An Introduction to the Sarbanes-Oxley Body of Knowledge (SOXBoK) from the SOX Institute ;12
2.1;SOX-Specific Terminology and Abbreviations;14
3;Chapter1: Public Company Accounting Oversight Board;24
4;Chapter2: Auditor Independence;66
5;Chapter3: Corporate Responsibility;82
6;Chapter4: Enhanced Financial Disclosures;112
7;Chapter5: Analyst Conflict of Interest;154
8;Chapter6: Commission Resources and Authority;160
9;Chapter7: Studies and Reports;168
10;Chapter8: Corporate and Criminal Fraud Accountability;184
11;Chapter9: White-Collar Crime Penalty Enhancements;198
12;Chapter10: Corporate Tax Returns;206
13;Chapter11: Corporate Fraud Accountability;208
14;References;218
15;Glossary;220
16;Abbreviations;232
17;Appendix A: Mapping of Significant Accounts;234
18;Appendix B: Entity Level Controls;238
19;Appendix C: Flowchart: Procure to Pay Process;242
20;Appendix D: Procure to Pay;244
21;Appendix E: Test Lead Sheet;248