"Many public company executives have struggled with the practical implications of SOX for both themselves and their businesses. This book demystifies compliance with straightforward advice that serves as a clear road map to building compliance capability, in year one and beyond."
Francis Aquila, Partner, Sullivan & Cromwell LLP
"Sarbanes–Oxley compliance is an unchartered territory for even an experienced finance executive. Anne Marchetti's book serves as a practical, insightful guide through complex Act requirements, both at initial and ongoing phases. It brings clarity and focus to compliance."
Mark Kurtz, CAO, Haights Cross Communications
Now that your company has undergone the greatest initial challenge of the Sarbanes–Oxley Act Section 404 compliance what's next? Designed to lead financial managers from initial compliance with the Act, through ongoing maintenance and monitoring, Beyond Sarbanes–Oxley Compliance helps you seize this opportunity to revitalize your business practice, drive greater performance, and transform your 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 you achieve your goals
- And much more
1. Sarbanes–Oxley Act Overview.
2. Overview of Sarbanes–Oxley Sections 302, 404, and 409.
3. Determining Organizational Readiness.
4. The "Path" Approach to Compliance.
PART TWO: ONGOING MAINTENANCE AND MONITORING.
5. Change Management.
6. Ongoing Compliance Activities.
7. Audit Function Considerations.
8. Other On–Going Compliance Issues.
PART THREE: BEYOND COMPLIANCE.
9. Process Improvement Considerations.
10. International Financial Reporting Standards.
11. Non US Based Companies and Sarbanes–Oxley Compliance.
12. Financial Services Compliance Initiatives.
Appendix A: Sarbanes–Oxley Section 302.
Appendix B: Sarbanes–Oxley Section 404.
Appendix C: Sarbanes–Oxley Section 409.
Appendix D: Evaluation Questions to Understand the Current State of Control Processes.
Appendix E: Internal Control Over Financial Reporting.
Appendix F: Evaluating Control Deficiencies.
Appendix G: Sample Documentation.
Appendix H: AS2 Control Testing Provisions.
Appendix I: Responsibilities of Internal Auditing.
Appendix J: Actual Internal Control Disclosures.