Sarbanes-Oxley: Building Working Strategies for Compliance

Front Matter....Pages i-xxiii
Front Matter....Pages 1-1
What is Sarbanes-Oxley?....Pages 3-6
Background and Legislative Trends....Pages 7-18
Perspectives for the Financial Sector....Pages 19-26
An Overview of the Act....Pages 27-61
Front Matter....Pages 63-63
Why are Financial Services Affected?....Pages 65-77
The Public Face: Financial Reporting....Pages 78-92
The Impact of Cost....Pages 93-104
Responsibility....Pages 105-113
Internal Auditing....Pages 114-126
External Auditing....Pages 127-141
Front Matter....Pages 143-143
Building the Strategy....Pages 145-165
The Compliance Process....Pages 166-180
Compliance with Section 302....Pages 181-187
Compliance with Section 404....Pages 188-194
Compliance with Other Relevant Sections....Pages 195-201
Compliance in the Supply Chain....Pages 202-206
Internal Controls....Pages 207-222
Documentation, Testing, and Evaluation....Pages 223-235
Process and the Organization: Policies and Behavior....Pages 236-249
Front Matter....Pages 251-251
Risk Management....Pages 253-270
Front Matter....Pages 251-251
Intellectual Capital....Pages 271-276
Information Security....Pages 277-296
Front Matter....Pages 297-297
Frameworks for Compliance: COSO and COBIT....Pages 299-341
Methodologies and Frameworks....Pages 342-352
Professional Service Providers and Best Practice....Pages 353-359
The Benchmark Solution....Pages 360-380
Back Matter....Pages 381-416