Sarbanes-Oxley Guide for Finance and Information Technology Professionals
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【推荐级别】
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☆☆☆☆☆
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【下载次数】 |
36 次 |
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【作者】 |
SANJAY ANAND
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【出版社】 |
John Wiley & Sons, Inc.
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【文件格式】 |
PDF
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【ISBN】 |
0-471-78553-9
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【资料语言】 |
英文
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【文件大小】 |
2.9MB
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【上传时间】 |
2008-08-09
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【共享者】 |
gj05245515
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资料说明：
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CONTENT
PREFACE xi
ACKNOWLEDGEMENTS xiii
INTRODUCTION 1
PART I
Sarbanes-Oxley For The Finance Professional 24
CHAPTER 1
Scope and Assessment of the Act 25
Integrity 25
Independence 25
Proper Oversight 26
Accountability 26
Strong Internal Controls 26
Transparency 26
Deterrence 27
Corporate Process Management 27
CHAPTER 2
Internal Controls 32
Components of Internal Control 33
Purpose of Internal Control 36
Developing an Internal Control System 37
CHAPTER 3
Control Environment 49
Risk Assessment 49
Information and Communication 54
Monitoring 56
CHAPTER 4
Material Weaknesses 58
Specific Internal Controls to Evaluate 58
Disclosure Committee 59
CHAPTER 5
Implementing Sarbanes-Oxley: What Does Compliance Look Like? 62
Time Line 62
Checklists 64
Reporting, Documentation, and Archiving 72
Disclosure 72
CHAPTER 6
Technology Implications 74
Storage Systems 75
IT Solutions 77
Changes in IT Management 78
CHAPTER 7
Sarbanes-Oxley–Related Bodies 79
Public Company Accounting Oversight Board 79
Committee of Sponsoring Organizations 80
Securities and Exchange Commission 82
Financial Accounting Standards Board 83
CHAPTER 8
Opportunities and Challenges Created by Sarbanes-Oxley 84
Opportunities 84
Challenges 86
CHAPTER 9
Summary for the CFO 90
Changes to Corporate Governance 90
Catalyst for Improvement 91
PART II
Sarbanes-Oxley For The IT Professional 93
CHAPTER 10
Impact of Sarbanes-Oxley 95
Impact on the Enterprise, the CEO, and the CFO 95
Impact of Sarbanes-Oxley on Corporate Management Systems 97
Impact of Sarbanes-Oxley on the Technology Infrastructure 100
CHAPTER 11
Technologies Affected by Sarbanes-Oxley: From Sarbanes-Oxley to SOCKET 106
Separate Vendor Hype from Reality 106
Sarbanes-Oxley Compliance as an IT Project 107
Perspective on Sarbanes-Oxley Goals 108
Steps for Sarbanes-Oxley Compliance 109
viii Contents
Sarbanes-Oxley and The SEC 113
CHAPTER 12
Enterprise Technology Ecosystem 114
Organic IT Architecture 114
Ecosystem and Sarbanes-Oxley 115
CHAPTER 13
Implementing the SOCKET Methodology 117
Species or Components of the Enterprise Technology Ecosystem 117
COSO Framework 119
SOCKET Technologies 121
Transactional Systems: ERP, SCM, CRM 121
Analytical and Reporting Systems 126
Data Warehousing 129
CHAPTER 14
SOCKET and Enterprise Information Management 132
Document Management and Sarbanes-Oxley 132
Document Security 137
Communication and Networking 146
CHAPTER 15
The Process 150
Introduction to the Process 150
Strategic (Top-Down) Approach 155
Tactical (Bottom-Up) Approach 159
Monitoring the Audit Team 161
Implementation Process: Reengineering for Sarbanes-Oxley
Compliance 164
Beyond Sarbanes-Oxley: From SOCKET to Success Ecosystem 166
Conclusions 167
APPENDIX A Sarbanes-Oxley Implementation Plan: Developing an Internal
Control System for Compliance (Focusing on Sections 302 and 404) 169
APPENDIX B Project to Process: Making the House a Home 193
APPENDIX C Enterprise Project Management and the Sarbanes-Oxley
Compliance Project 220
APPENDIX D Enterprise Risk Management—Integrated Framework 224
APPENDIX E COBIT 3—Executive Summary 233
APPENDIX F COBIT 4—Executive Summary 247
INDEX
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