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Auteur : Jon Dye
Catégorie : Livres anglais et étrangers,Business & Investing,Industries & Professions
Broché : * pages
Éditeur : *
Langue : Français, Anglais
This book provides an introduction to the key elements of the Sarbanes-Oxley (SOX) legislation which was introduced in the United States in 2002, to improve the governance, controls and financial reporting for companies. It includes a summary of the SOX legislation, an outline of the management certifications required under SOX, a guide to setting up and maintaining a SOX 404 annual compliance framework with advice on planning, testing and reporting. It also provides a guide to testing of IT general controls. This guide also provides handy practical tips to help organizations successfully comply with SOX legislation. This book will be useful to students who are studying accountancy, law, business studies and management. It will also be helpful to risk management personnel, auditors and senior managers tasked with ensuring companies maintain SOX compliance. It will also assist CPAs and external auditors who must carry out audits under the SOX legislation.
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Practical Guide to Sarbanes- Oxley Compliance ~ Sarbanes-Oxley impacts key elements of corporate governance Legal and regulatory requirements – Interpretation of the laws Accounting Standards – Interpretation of accounting rules and guidelines Internal operations and management – Assessment of compliance and management programs related to financial reporting and SEC regulations
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