The Impact Of Sarbanes Oxley On Internal Control Remediation

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The Impact of Sarbanes-Oxley on Internal Control Remediation

Author : Kam C. Chan
Publisher :
ISBN 13 :
Total Pages : 19 pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis The Impact of Sarbanes-Oxley on Internal Control Remediation by : Kam C. Chan

Download or read book The Impact of Sarbanes-Oxley on Internal Control Remediation written by Kam C. Chan and published by . This book was released on 2019 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study uses logistic regression analysis to examine the determinants of internal control weakness remediation on a sample of firms that reported internal control weaknesses at the end of fiscal year 2004, and then reported the presence or absence of internal control weaknesses at the end of fiscal year 2005. Our sample included 243 firms. Of these, 174 firms reported internal control weaknesses in the 2004 filing with the SEC, but had successfully remediated them one year later. The remaining 69 firms reported internal control weaknesses in 2004 and again in 2005. We found that resources available to the firms (e.g., return on assets, size) was positively associated with remediation. Use of a Big 4 auditor, having more audit committee meetings, having more business segments, having less time to remediate between the 2004 financial statement filings and the end of the 2005 fiscal year (i.e., filing lag) were negatively associated with successful remediation. Also negatively associated with remediation were the number and type (general control weakness versus specific account weakness) of internal control weaknesses the firms had.

SOX 404 for Small, Publicly Held Companies

Author : Robert J. Sonnelitter, Jr.
Publisher : CCH
ISBN 13 : 9780808091165
Total Pages : 438 pages
Book Rating : 4.0/5 (911 download)

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Book Synopsis SOX 404 for Small, Publicly Held Companies by : Robert J. Sonnelitter, Jr.

Download or read book SOX 404 for Small, Publicly Held Companies written by Robert J. Sonnelitter, Jr. and published by CCH. This book was released on 2007 with total page 438 pages. Available in PDF, EPUB and Kindle. Book excerpt: CCH's SOX 404 for Small, Publicly Held Companies enables you to successfully and efficiently make the internal control assessment required by Section 404 of the Sarbanes-Oxley Act. In particular, this book will help non-accelerated filers-those companies that have outstanding securities with a market value of less than $75 million-with the challenging and time-consuming SOX 404 requirements. This addition to the CCH reference library gives you the tools for the evaluation, planning documentation, risk assessment, testing, and reporting necessary for successful compliance with Section 404. It focuses on the SEC's rules for an assessment of internal controls and the PCAOB's requirements for independent auditors. The free, companion CD-ROM accompanying this book includes workpapers and checklists as well as primary source material from the SEC and PCAOB to make your research and reporting as quick and cost-efficient as possible. SOX 404 for Small, Publicly Held Companies and the accompanying CD-ROM address all that is necessary to perform an assessment of internal controls over financial reporting as well as an assessment of disclosure controls. Book jacket.

Sarbanes-Oxley Internal Controls

Author : Robert R. Moeller
Publisher : John Wiley & Sons
ISBN 13 : 9780470289921
Total Pages : 403 pages
Book Rating : 4.2/5 (899 download)

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Book Synopsis Sarbanes-Oxley Internal Controls by : Robert R. Moeller

Download or read book Sarbanes-Oxley Internal Controls written by Robert R. Moeller and published by John Wiley & Sons. This book was released on 2008-03-31 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sarbanes-Oxley Internal Controls: Effective Auditing with AS5, CobiT, and ITIL is essential reading for professionals facing the obstacle of improving internal controls in their businesses. This timely resource provides at-your-fingertips critical compliance and internal audit best practices for today's world of SOx internal controls. Detailed and practical, this introductory handbook will help you to revitalize your business and drive greater performance.

How to Comply with Sarbanes-Oxley Section 404

Author : Michael J. Ramos
Publisher : John Wiley & Sons
ISBN 13 : 0471793930
Total Pages : 334 pages
Book Rating : 4.4/5 (717 download)

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Book Synopsis How to Comply with Sarbanes-Oxley Section 404 by : Michael J. Ramos

Download or read book How to Comply with Sarbanes-Oxley Section 404 written by Michael J. Ramos and published by John Wiley & Sons. This book was released on 2006-03-31 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for How to Comply with Sarbanes-Oxley Section 404, Second Edition "In his Second Edition of How to Comply with Sarbanes-Oxley Section 404, Michael Ramos incorporates new developments and lessons learned in the last two years into the definitive guide on SOX 404 implementation . . . An effective tool not just for consultants, this book is THE reference guide for every corporate manager facing SOX 404 implementation." —David W. Hinshaw Executive Vice President and Chief Financial Officer Southern Community Financial Corporation "Very informative . . . this is a book you can actually sit down and read . . . Michael Ramos is extremely knowledgeable and insightful, and his level of detail related to proper documentation has been invaluable in helping me effectively perform Section 404 consulting engagements . . . This Second Edition contains the most pertinent updates and important PCAOB releases. Most importantly, Mr. Ramos has managed to effectively include real-world examples and lessons learned in the field over the last few years. This has saved me countless hours of research and my clients countless dollars." —Christina M. Wenk, CPA Director-Sarbanes-Oxley Compliance Grassi & Co. "How to Comply with Sarbanes-Oxley Section 404, Second Edition brings practical clarity to this complex topic and guides the reader, step by step, through implementation. Mike Ramos draws on his deep understanding of the technical 404 requirements as well as his keen insights as a storyteller . . . Our firm has used Mike's guides over the years to understand and implement technical standards. This guide will be indispensable as we assist companies in the future." —Michael C. Knowles Partner Frank, Rimerman & Co. LLP

Sarbanes-Oxley and the New Internal Auditing Rules

Author : Robert R. Moeller
Publisher : John Wiley & Sons
ISBN 13 : 0471483060
Total Pages : 336 pages
Book Rating : 4.4/5 (714 download)

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Book Synopsis Sarbanes-Oxley and the New Internal Auditing Rules by : Robert R. Moeller

Download or read book Sarbanes-Oxley and the New Internal Auditing Rules written by Robert R. Moeller and published by John Wiley & Sons. This book was released on 2004-02-05 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sarbanes-Oxley and the New Internal Auditing Rules thoroughly and clearly explains the Sarbanes-Oxley Act, how it impacts auditors, and how internal auditing can help with its requirements, such as launching an ethics and whistle-blower program or performing effective internal controls reviews under the COSO framework. With ample coverage of emerging rules that have yet to be issued and other matters subject to change, this book outlines fundamental blueprints of the new rules, technological developments, and evolving trends that impact internal audit professionals. Order your copy today!

The Sarbanes-Oxley Section 404 Implementation Toolkit

Author : Michael J. Ramos
Publisher : John Wiley & Sons
ISBN 13 : 0471730904
Total Pages : 384 pages
Book Rating : 4.4/5 (717 download)

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Book Synopsis The Sarbanes-Oxley Section 404 Implementation Toolkit by : Michael J. Ramos

Download or read book The Sarbanes-Oxley Section 404 Implementation Toolkit written by Michael J. Ramos and published by John Wiley & Sons. This book was released on 2005-04-15 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tools to manage ongoing Sarbanes-Oxley compliance In The Sarbanes-Oxley Section 404 Implementation Toolkit, author and consultant Michael Ramos provides a detailed road map to help companies not only streamline their compliance process, but also make the process manageable and repeatable year after year. The first book to provide detailed implementation practice aids for Sarbanes-Oxley 404 compliance, The Sarbanes-Oxley Section 404 Implementation Toolkit is packed with work programs, audit checklists, and examples that readers can tailor to meet their own unique needs. Featuring a useful CD-ROM 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. A must-read for all CFOs, internal auditors, CPA firms, and independent auditors involved in the compliance process, The Sarbanes-Oxley Section 404 Implementation Toolkit embraces the common approaches and methodologies that have proven successful in the new world of Sarbanes-Oxley internal control testing and reporting.

The Sarbanes-Oxley Section 404 Implementation Toolkit, with CD ROM

Author : Michael J. Ramos
Publisher : John Wiley & Sons
ISBN 13 : 0470169311
Total Pages : 408 pages
Book Rating : 4.4/5 (71 download)

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Book Synopsis The Sarbanes-Oxley Section 404 Implementation Toolkit, with CD ROM by : Michael J. Ramos

Download or read book The Sarbanes-Oxley Section 404 Implementation Toolkit, with CD ROM written by Michael J. Ramos and published by John Wiley & Sons. This book was released on 2008-04-25 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now updated and fully revised, The Sarbanes-Oxley Section 404 Implementation Toolkit, Second Edition 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.

The Internal Control Aspect in Corporate Governance Reporting

Author : Klaas Jansen
Publisher :
ISBN 13 :
Total Pages : 106 pages
Book Rating : 4.:/5 (15 download)

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Book Synopsis The Internal Control Aspect in Corporate Governance Reporting by : Klaas Jansen

Download or read book The Internal Control Aspect in Corporate Governance Reporting written by Klaas Jansen and published by . This book was released on 2006 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Essentials of Sarbanes-Oxley

Author : Sanjay Anand
Publisher : John Wiley & Sons
ISBN 13 : 1118160630
Total Pages : 113 pages
Book Rating : 4.1/5 (181 download)

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Book Synopsis Essentials of Sarbanes-Oxley by : Sanjay Anand

Download or read book Essentials of Sarbanes-Oxley written by Sanjay Anand and published by John Wiley & Sons. This book was released on 2011-07-05 with total page 113 pages. Available in PDF, EPUB and Kindle. Book excerpt: What is the importance of Sections 302 and 404? "Implementing" SOX using COSO and COBIT SOX's impact on foreign companies andnonprofits Achieving cost-effective sustainable compliance The evolving role of the SEC and the PCAOB Praise for ESSENTIALS OF SARBANES-OXLEY "Since its enactment in 2002, the Sarbanes-Oxley Act and its Section 404 internal control requirements have caused many a great deal of 'pain and suffering!' With its emphasis on what Sanjay Anand frequently reminds us is the 'real world,' this book should reduce some of that pain as it provides a practical and very realistic approach for an effective implementation of Sarbanes-Oxley internal control processes. The book has references to the new changes in auditing standards and emphasizes achieving sustainable compliance-practical and realistic approaches." —Robert R. Moeller, President, Compliance & Control Systems, Inc. "Sanjay Anand has provided what every busy executive needs, a concise overview of Sarbanes-Oxley Act essentials. His book is a terrific reference text that I recommend to anyone who needs to quickly understand the substance of the Act." —Scott Green, Chief Administration Officer Weil, Gotshal & Manges LLP "If you are looking to put together the various pieces-finance, accounting, audit, legal, IT, ethics-and understand the 'big picture' of the Sarbanes-Oxley Act, there is no other book like this. With 'Tips & Techniques' and 'In the Real World' examples, this book brings lively, practical, tangible, and compressible dimensions to a complex, multifaceted (and often dry) subject. This is essential reading for those new to the process and old hands going into their third and fourth years of SOX. It will also help those in other countries adopting SOX-like internal controls and regulations." —Dr. Anthony Tarantino, Governance, Risk, and Compliance Center of Excellence, IBM, Financial Services Sector, Silicon Valley and New York City Written by Sanjay Anand, one of the world's leading corporate governance, risk management, and regulatory compliance experts, this simple to use book is designed with appreciation for demanding professional obligations, with information always easy to find and at your fingertips. Essentials of Sarbanes-Oxley equips you with the knowledge you and all your company members need to initiate a SOX project, allocate a budget, and help your company achieve compliance.

Manager's Guide to the Sarbanes-Oxley Act

Author : Scott Green
Publisher : John Wiley & Sons
ISBN 13 : 0471650080
Total Pages : 254 pages
Book Rating : 4.4/5 (716 download)

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Book Synopsis Manager's Guide to the Sarbanes-Oxley Act by : Scott Green

Download or read book Manager's Guide to the Sarbanes-Oxley Act written by Scott Green and published by John Wiley & Sons. This book was released on 2004-02-19 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: Need help ensuring your campany complys with Sarbanes-Oxley? Armed with this hands-on guide, you can detect early signs of fraud and operational loss, and safeguard your job, your employees' jobs, and the long-term success of your company. Don't let fraud derail your career. Protect yourself with the fail-safe Control Smart method found in Manager's Guide to the Sarbanes-Oxley Act. Order your copy today!

The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity

Author : Hollis Ashbaugh Skaife
Publisher :
ISBN 13 :
Total Pages : 61 pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity by : Hollis Ashbaugh Skaife

Download or read book The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity written by Hollis Ashbaugh Skaife and published by . This book was released on 2008 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Sarbanes-Oxley Act (SOX) mandates management evaluation and independent audits of internal control effectiveness. The mandate is costly to firms but may yield benefits through lower information risk that translates into lower cost of equity. We use unaudited pre-SOX 404 disclosures and SOX 404 audit opinions to assess how changes in internal control quality affect firm risk and cost of equity. After controlling for other risk factors, we find that firms with internal control deficiencies have significantly higher idiosyncratic risk, systematic risk, and cost of equity. Our change analyses document that auditor-confirmed changes in internal control effectiveness (including remediation of previously disclosed internal control deficiencies) are followed by significant changes in the cost of equity that range from 50 to 150 basis points. Overall, our cross-sectional and inter-temporal change test results are consistent with internal control reports affecting investors' risk assessments and firms' cost of equity.

Beyond Sarbanes-Oxley Compliance

Author : Anne M. Marchetti
Publisher : John Wiley & Sons
ISBN 13 : 1119378389
Total Pages : 223 pages
Book Rating : 4.1/5 (193 download)

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Book Synopsis Beyond Sarbanes-Oxley Compliance by : Anne M. Marchetti

Download or read book Beyond Sarbanes-Oxley Compliance written by Anne M. Marchetti and published by John Wiley & Sons. This book was released on 2016-10-25 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Learn about Sarbanes-Oxley Compliance

Author : Innoware Pjp
Publisher : Independently Published
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.3/5 (97 download)

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Book Synopsis Learn about Sarbanes-Oxley Compliance by : Innoware Pjp

Download or read book Learn about Sarbanes-Oxley Compliance written by Innoware Pjp and published by Independently Published. This book was released on 2023-06-03 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Learn about Sarbanes-Oxley Compliance Sarbanes-Oxley Act of 2002 (SOX) was enacted as a response to corporate accounting scandals that took place in the early 2000s. The aim of the Act is to strengthen the integrity of financial reporting and to increase the transparency of corporate governance, disclosures and internal controls. The SOX act established requirements for public companies and their auditors to ensure that the financial statements are accurate and reliable. The book covers the following: 1 Introduction Brief overview of the importance of financial regulations and the need for SOX compliance Historical context and background of the Sarbanes-Oxley Act 2 Understanding the Sarbanes-Oxley Act Detailed explanation of the key provisions and sections of the Act Explanation of the purpose and objectives of each section Discussion of the impact of the Act on businesses and the financial industry 3 SOX Compliance Framework Overview of the compliance framework established by SOX Explanation of the major components of the framework Discussion of the roles and responsibilities of key stakeholders, such as management, auditors, and the board of directors 4 Internal Controls Understanding the concept of internal controls Importance of internal controls in achieving SOX compliance Detailed explanation of the key internal control requirements under SOX Best practices for designing and implementing effective internal controls 5 Financial Reporting and Disclosures Overview of the financial reporting requirements imposed by SOX Explanation of the requirements for accurate and timely financial disclosures Discussion of the role of management and auditors in ensuring compliance with reporting requirements 6 Audit Committee Oversight Importance of the audit committee in achieving effective SOX compliance Discussion of the responsibilities and composition of the audit committee Explanation of the requirements for independent audit committees under SOX Best practices for audit committee oversight 7 Whistleblower Protection and Ethics Understanding the whistleblower provisions of SOX Explanation of the protections provided to whistleblowers Discussion of the importance of ethics and integrity in achieving SOX compliance Strategies for establishing a strong ethical culture within organizations 8 Compliance Challenges and Solutions Identification and discussion of common challenges faced during SOX compliance efforts Strategies for overcoming compliance challenges Case studies illustrating successful compliance initiatives 9 Maintaining Ongoing Compliance Importance of continuous monitoring and evaluation of SOX compliance Explanation of the requirements for ongoing compliance efforts Best practices for maintaining compliance over time 10 Future Trends and Developments Discussion of potential future changes and updates to SOX regulations Exploration of emerging trends in corporate governance and compliance Implications of technology and digital transformation on SOX compliance

Complying with Sarbanes-Oxley Section 404

Author : Lynford Graham
Publisher : John Wiley & Sons
ISBN 13 : 0470603992
Total Pages : 317 pages
Book Rating : 4.4/5 (76 download)

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Book Synopsis Complying with Sarbanes-Oxley Section 404 by : Lynford Graham

Download or read book Complying with Sarbanes-Oxley Section 404 written by Lynford Graham and published by John Wiley & Sons. This book was released on 2010-03-16 with total page 317 pages. Available in PDF, EPUB and Kindle. Book excerpt: A step-by-step approach for planning and performing an assessment of internal controls Filled with specific guidance for small-business compliance to SEC and PCAOB requirements relating to Sarbanes-Oxley 404, Complying with Sarbanes-Oxley Section 404: A Guide for Small Publicly Held Companies provides you with specific guidance on working with auditors to achieve benefits and cost reductions. This practical guide helps you knowledgeably interpret and conform to Sarbanes-Oxley 404 compliance and features: Clear, jargon-free coverage of the Sarbanes-Oxley Act and how it affects you Links to current guidance online Specific guidance to companies on how to work with auditors to achieve benefits and cost reductions Coverage of IT and IT general controls Examples and action plans providing blueprints for implementing requirements of the act Easy-to-understand coverage of the requirements of the SEC and PCAOB Discussion of the requirements for assessing internal control effectiveness A look at how the new guidance will reduce your costs In-depth explanations to help professionals understand how best to approach the internal control engagement Practice aids, including forms, checklists, illustrations, diagrams, and tables Continuing to evolve and bring about business and cultural change, this area of auditing and corporate governance is demystified in Complying with Sarbanes-Oxley Section 404: A Guide for Small Publicly Held Companies, your must-have, must-own guide to SOX 404 implementation and an effective tool and reference guide for every corporate manager.

OMB Circular A-123 and Sarbanes-Oxley

Author : Cornelius E. Tierney
Publisher : Wiley
ISBN 13 : 0470036893
Total Pages : 320 pages
Book Rating : 4.4/5 (7 download)

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Book Synopsis OMB Circular A-123 and Sarbanes-Oxley by : Cornelius E. Tierney

Download or read book OMB Circular A-123 and Sarbanes-Oxley written by Cornelius E. Tierney and published by Wiley. This book was released on 2006-07-28 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Sarbanes-Oxley Corporate Governance and Internal Control (section 404)

Author :
Publisher :
ISBN 13 :
Total Pages : 438 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Sarbanes-Oxley Corporate Governance and Internal Control (section 404) by :

Download or read book Sarbanes-Oxley Corporate Governance and Internal Control (section 404) written by and published by . This book was released on 2005 with total page 438 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Profitable Sarbanes-Oxley Compliance

Author : C. Lynn Northrup
Publisher : J. Ross Publishing
ISBN 13 : 1932159355
Total Pages : 289 pages
Book Rating : 4.9/5 (321 download)

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Book Synopsis Profitable Sarbanes-Oxley Compliance by : C. Lynn Northrup

Download or read book Profitable Sarbanes-Oxley Compliance written by C. Lynn Northrup and published by J. Ross Publishing. This book was released on 2006 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The Sarbanes-Oxley Act is here to stay. This unique reference not only shows how to achieve compliance with Sarbanes-Oxley, but also guides senior executives and their management teams in assessing the reliability of financial reporting and internal controls to maintain compliance. Unlike other SOX books, it shows how to use the process to reduce risks and improve profitability, shareholder value and operational performance."--BOOK JACKET.Title Summary field provided by Blackwell North America, Inc. All Rights Reserved