Management’s Guide to Sarbanes-Oxley Section 404, 4th Edition - Paperback

The primary change in this 4^th edition is to incorporate the comments and explanations of Staff Audit Practice Alert No. 11 and subsequent publications by the U.S. Public Company Accounting Oversight Board (PCAOB). There is a new section on management review controls, a more general chapter on the impact of the PCAOB’s examinations, and a chapter that discusses prosecutions under Sarbanes-Oxley. A helpful checklist that helps management teams complete a self-assessment and ensure their Sarbanes-Oxley program is efficient is also included.

Popular author and thought leader Norman Marks shows readers how to:

•          Design a scope of work for their Sarbanes-Oxley assessment that is top-down and risk-based.
•          Understand the relationship between Sarbanes-Oxley Sections 302 and 404.
•          Appreciate the alternative methods, including the use of technology, to test key controls.
•          Improve the overall efficiency of their internal controls systems, not just the controls relied on for financial reporting.

This book has a high-level section for CEOs and CFOs who must sign off on required internal controls-related reports, as well as detailed guidance for managers of their company’s Sarbanes-Oxley programs. It is written for management by an experienced head of internal audit who has been involved with The IIA’s advice and guidance on Sarbanes-Oxley compliance since 2002. It incorporates and reflects up-to-date guidance from the U.S. Securities and Exchange Commission (SEC), the PCAOB, and The IIA.