The Sarbanes-Oxley Section 404 Implementation Toolkit

Hardcover, 390+ pages + bonus CD-ROM
ISBN 0470169311
978-0470169315
John Wiley / Jossey-Bass
May 2008
(click below for the best currently available price for this book & CD set)

Here are all the tools you need now to manage your ongoing Sarbanes-Oxley compliance. Looking for a highly accessible, simple, and practical approach to help your company easily comply with Sarbanes-Oxley Section 404? The Sarbanes-Oxley Section 404 Implementation Toolkit presents a detailed road map to help companies not only streamline their compliance process, but also make the process manageable and repeatable year after year.

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. The Sarbanes-Oxley Section 404 Implementation Toolkit

This kit offers clear instructions to help readers gather and assess information in order to form logical, supportable conclusions about internal control effectiveness. In addition, it lays out a very involved testing process that engages the project team with operating personnel to discover "what really goes on" at the company.

To ensure successful discovery, this book helps the project team be highly active by encouraging them to ask multiple questions, make observations, and corroborate single instances of control compliance until a clear pattern emerges. New coverage includes:

New guidance for small businesses and large companies
Detailed implementation practice aids for Sarbanes-Oxley 404 compliance based on new rules set by PCAOB and SEC
Best practices in this emerging, rapidly changing field of SOX 404 compliance
A valuable CD-ROM containing all of the tools in the book including a collection of detailed work programs, audit checklists, and examples that can be tailored to meet the needs of any practice and client
A new SEC appendix

Brimming with a wealth of forms and checklists, The Sarbanes-Oxley Section 404 Implementation Toolkit helps you get up to speed quickly with SOX 404 requirements and makes the compliance process repeatable, more efficient, and more effective.

A must-read for all CFOs, internal auditors, CPA firms, and independent auditors involved in the compliance process, Author and consultant Michael Ramos updates you on everything 404, including:

Detailed implementation practice aids for Sarbanes-Oxley 404 compliance based on new rules set by PCAOB and SEC
The best practices in the rapidly changing field of SOX 404 compliance
A new SEC appendix containing immediately useful information
New guidance for small businesses

Fully updated and revised, 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. 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. The contents and resource included in this manual are:

Part I: Tools for Management.
- ADM-1 General Work Program.
- ADM-2 Project Planning Summary.
- ADM-2a Checklist for Summarizing Project Team Competence and Objectivity.
- ADM-2b.1 Worksheet for Determining and Documenting Significant Accounts and Disclosures.
- ADM-2b.2 Mapping of Business Processes to Significant Accounts and Disclosures.
- ADM-2c Example Inquiries to Identify Changes to Internal Control.
- ADM-3 Summary of Control Deficiencies.
- ADM-4 Senior Management Review Checklist.
- ADM-5 Checklist for Preparation of Management’s Report on Internal Control Effectiveness.
Part II: Documentation of Internal Control Design.
- DOC-1 Work Program for the Review of Documentation of Entity-Level Controls.
- DOC-1a Assessment of Internal Control Effectiveness: Overall Approach to Review of the Documentation of Entity-Level Controls.
- DOC-1b Assessment of Internal Control Effectiveness: Checklist for the Review of the Documentation of Entity-Level Controls.
- DOC-2 Work Program for the Review of Documentation of Activity-Level Controls.
- DOC-2a Assessment of Internal Control Effectiveness: Overall Approach to Review of the Documentation of Activity-Level Controls.
- DOC-2b Checklist for the Review of the Documentation of a Significant Transaction or Business Unit/Location.
- DOC-3 Documentation Techniques and Selected Examples for Routine Transactions.
- DOC-4 Checklist for Evaluating SOX 404 Software.
Part III: Internal Control Testing Programs.
- Entity-Level Controls Testing Tools.
- TST-ENT-1 Summary of Observations and Conclusions about Entity-Level Control Effectiveness.
- TST-ENT-2 Work Program for Testing Entity-Level Control Effectiveness.
- TST-ENT-3 Index to Tests of Entity-Level Controls: Inquiries and Surveys.
- TST-ENT-3a Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets—Management.
- TST-ENT-3b Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets—Board Members.
- TST-ENT-3c Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets—Audit Committee Members.
- TST-ENT-3d Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets—Employees.
- TST-ENT-3e Example Employee Survey.
- TST-ENT-4 Index to Tests of Entity-Level Controls: Inspection of Documentation.
- TST-ENT-4a Worksheet to Document Inspection of Documentation of Performance of Entity-Level Controls.
- TST-ENT-5 Index to Tests of Entity-Level Controls: Observation of Operations.
- TST-ENT-5a Worksheet to Document Observation of Operation of Entity-Level Controls.
- TST-ENT-6 Index to Tests of Entity-Level Controls: Reperformance of Controls.
- TST-ENT-6a Worksheet to Document Reperformance of Entity-Level Controls.
- TST-ENT-7 Work Program for Reviewing a Report on IT General Control Effectiveness.
- TST-ENT-7a Planning and Review of Scope of Tests of IT General Control Effectiveness.
Guidelines for Testing Level of Control Effectiveness.
- TST-ACT-1 Guidelines and Example Inquiries for Performing Walkthroughs.
- TST-ACT-2 Example Testing Program for Activity-Level Tests of Controls.
- TST-ACT-2a Example Testing Program for Control Operating Effectiveness: Revenue.
- TST-ACT-2b Example Testing Program for Control Operating Effectiveness: Purchases and Expenditures.
- TST-ACT-2c Example Testing Program for Control Operating Effectiveness: Cash Receipts and Disbursements.
- TST-ACT-2d Example Testing Program for Control Operating Effectiveness: Payroll.
- TST-ACT-3 Work Program for the Review of a Type 2 SAS No. 70 Report.
- TST-ACT-3a Type 2 SAS No. 70 Report Review Checklist.
- TST-ACT-4 Process Owners’ Monitoring of Control Effectiveness.
Part IV: Example Letters and Other Communications.
- COM-1 Example Engagement Letter for Outside Consultants to Management.
- COM-2 Example Management Representation Letter.
- COM-3 Example Management Reports on Effectiveness of Internal Control over Financial Reporting.
- COM-4 Example Subcertification.
Part V: Tools for External Auditors Performing an Audit of Internal Control.
- ADM-AUD-1 General Audit Program.

Michael J. Ramos, CPA, also author of Wiley Practitioner's Guide to GAAS and How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control, Third Edition is a consultant and professional writer primarily in auditing and accounting technical matters. He has written numerous successful products, including nonauthoritative practice aids, implementation guides, and authoritative AICPA audit and accounting guides. In addition to text-based products, he has authored a variety of training programs, including computer-based multimedia training and audio and video scripts. Ramos has also written in the areas of ethics, auditing, and fraud detection.

Now updated and fully revised, The Sarbanes-Oxley Section 404 Implementation Toolkit is a useful source of detailed implementation practice aids to help companies—whether large corporations or smaller public companies—continue to meet the complex internal control reporting requirements of Sarbanes-Oxley.

(information from the publisher)

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