You may not believe that there’s a fun and easy way to comply
with Sarbanes -Oxley, but once you have Sarbanes-Oxley For
Dummies, Second Edition in front of you, you’re sure to
change your mind. This friendly guide gets you quickly up to speed
with the latest SOX legislation and shows you safe and effective
ways to reduce compliance costs.
In plain English, this completely reliable handbook walks you
through the new and revised SOX laws, introduces compliance
strategies for changed and unchanged guidelines, and gives you an
effective framework for implementation You’ll find out how to
create an efficient audit committee, purchase and use SOX software
solutions, and make practical, cost-effective decisions in your
initial compliance year and beyond. You’ll also find proven
strategies for staying public or going private and learn how to
deal with all those SOX forms. Discover how to:
* Establish SOX standards for IT professionals
* Minimize compliance costs in every area of your company
* Survive a section 404 audit
* Avoid litigation under SOX
* Anticipate future rules and trends
* Create a post-SOX paper trail
* Bolster your company’s standing and reputation
* Work with SOX in a small business
* Meet new SOX standards
* Build a board that can’t be bought
* Comply with all SOX management mandates
Complete with invaluable tips on how to form an effective audit
committee, Sarbanes-Oxley For Dummies is the resource you
need to keep your SOX clean.
สารบัญ
Introduction 1
Part I: The Scene Before and After SOX 7
Chapter 1: The SOX Saga 9
Chapter 2: SOX in Sixty Seconds 27
Chapter 3: SOX and Securities Regulations 43
Chapter 4: SOX and Factual Financial Statements 67
Chapter 5: What’s New for Non-Accelerated Filers 83
Part II: SOX in the City: Meeting New Standards 89
Chapter 6: A New Audit Ambience 91
Chapter 7: A Board to Audit the Auditors 105
Chapter 8: The Almighty Audit Committee 119
Chapter 9: Building Boards That Can’t Be Bought 131
Chapter 10: SOX: Under New Management 143
Chapter 11: More Management Mandates 159
Part III: Scaling Down Section 404 169
Chapter 12: Clearing Up Confusion about Control 171
Chapter 13: Surviving a Section 404 Audit 183
Chapter 14: Taking the Terror Out of Testing 191
Part IV: SOX for Techies 207
Chapter 15: Getting Technical with SOX 209
Chapter 16: Surveying SOX Software 219
Chapter 17: Working with Some Actual SOX Software 233
Part V: To SOX-finity and Beyond 249
Chapter 18: Lawsuits under SOX 251
Chapter 19: The Surprising Scope of SOX 267
Part VI: The Part of Tens 273
Chapter 20: Ten Ways to Avoid Getting Sued or Criminally Prosecuted Under SOX 275
Chapter 21: Ten Tips for an Effective Audit Committee 281
Chapter 22: Ten Smart Management Moves 289
Chapter 23: Ten Things You Can’t Ask an Auditor to Do After SOX 295
Chapter 24: Top Ten Places to Get Smart about SOX 301
Part VII: Appendixes 307
Appendix A: Selected Sections, Auditing Standard No 5 309
Appendix B: Sample Certifications 313
Appendix C: Sample Audit Committee Charter 319
Appendix D: Sample Code of Ethics 329
Appendix E: Sample SAS 70 Report 337
Index 339
เกี่ยวกับผู้แต่ง
Jill Gilbert Welytok, JD, CPA, LLM, practices in the areas of corporate, nonprofit law, and intellectual property. She is the founder of Absolute Technology Law Group, LLC (www.abtechlaw.com). She went to law school at De Paul University in Chicago, where she was on the Law Review, and she picked up a Masters Degree in Computer Science from Marquette University in Wisconsin, where she now lives. Ms. Welytok also has an LLM in Taxation from De Paul. She was formerly a tax consultant with the predecessor firm to Ernst & Young. She frequently speaks on nonprofit, corporate governance, and taxation issues and will probably come speak to your company or organization if you invite her. You may e-mail her with questions you have about Sarbanes-Oxley or anything else in this book at [email protected]. You can find updates to this book and ongoing information about SOX developments at the author’s Web site, located at www.abtechlaw.com.
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