Sarbanes-Oxley 法与非营利组织董事会 Sarbanes-Oxley for Nonprofit Boards: A New Governance Paradigm
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作者： Peggy M. Jackson 著
出 版 社： 吉林长白山
出版时间： 2006-12-1字数：版次： 1页数： 194印刷时间： 2006/07/01开本：印次：纸张： 胶版纸I S B N ： 9780471790372包装： 平装内容简介
Within the past three years, the nonprofit board has increasingly been held under the microscope of public scrutiny. The Grassley hearings of 2004 and 2005 and the publicity of high-profile scandals at organizations such as the American Red Cross and the James Beard Foundation have informed the American public—and lawmakers at federal and state levels—that scandals and fraud are no longer exclusive to the Enrons of the private sector. Nonprofit boards are feeling the heat and are being held accountable for the actions of their charities.
Sarbanes-Oxley for Nonprofit Boards shows your nonprofit board and its leadership how to implement Sarbanes-Oxley (SOX) requirements and best practices into your organization as well as make sense of what is expected in this new environment. With an emphasis on raising your nonprofit's standard of performance, author and nonprofit specialist Dr. Peggy Jackson skillfully explains how to leverage the power and value of SOX requirements and best practices to move your nonprofit's board toward a higher quality of governance. Forms and checklists accompany the discussion, for a user-friendly presentation.
Valuable for both large and small nonprofits, Sarbanes-Oxley for Nonprofit Boards presents proactive methods for intervention and discusses:
Why nonprofit boards have difficulty in adjusting to twenty-first-century expectations；
SOX as a cure for "LYBATD" ("Leave Your Brains At The Door") syndrome；
Some clues to interpreting a board's culture；
Other clues to observing dysfunction；
How to jump-start your board to a higher level of productivity；
The difficult discussion: talking to senior management, staff, and volunteers about fraud
Factors that promote fraud；
How to scale SOX best practices in small nonprofits.
Unflinching in describing the source of dysfunctions within nonprofits,this practical guide shows nonprofit board members, prospective board members, and other nonprofit educational organizations, foundations, and philanthropic groups the best ways to rehabilitate their nonprofit's organizational profile and gain a competitive advantage in today's business environment.
作者简介：
PEGGY M. JACKSON, DPA, CPCU, is a consultant and nationally recognized lecturer in risk management, business continuity planning, and Sarbanes-Oxley compliance. She is a principal with Adjunct LLC and a founding partner of the Fogarty, Jackson & Associates Consulting Group in San Francisco, California. Dr. Jackson has coauthored several books published by Wiley, including Managing Risk in Nonprofit Organizations, Sarbanes-Oxley for Nonprofits, and Sarbanes-Oxley and Nonprofit Management: Skills, Techniques, Methods. She divides her time and consulting practice between her homes in the San Francisco Bay Area and the Washington DC metro area.
目录
ACKNOWLEDGMENTS
PREFACE
ABOUT THE AUTHOR
CHAPTER 1 History and Legislative Background of the Sarbanes-Oxley Act of 2002 and State Nonprofit Accountability Legislation
What Is the Sarbanes-Oxley Legislation About?
Current Legislative Environment for Nonprofits
California's Nonprofit Integrity Act
Summary
CHAPTER 2 Moving Nonprofit Governance into the Twenty-First Century
How Sarbanes-Oxley Legislation Has Changed Governance Expectations in All Economic Sectors
Moving the Board into the Twenty-First Century
Why Do Nonprofit Boards Have Difficulty in Adjusting to Twenty-First-Century Expectations?
Summary
CHAPTER 3 Leveraging Sarbanes-Oxley Requirements and Best Practices to Move Your Board to a Higher Level of Performance
What Are the SOX Requirements and Best Practices?
Sarbanes-Oxley Requirements
Implementing SOX Best Practices
SOX and the Board: Achieving Greater Accountability
Summary
CHAPTER 4 SOX as a Cure for the "Leave Your Brains at the Door" Syndrome
Board Dysfunction in Today's New Legislative Environment
What Is the "Leave Your Brains at the Door" Syndrome?
Crafting Intervention Strategies for the Syndrome
Summary
CHAPTER 5 Moving the Board Forward: Intervention Techniques
Organizational Culture
How to Jump-Start the Board to a Higher Level of Productivity
Summary
CHAPTER 6 Start at the Beginning
Questionnaire
Utilizing the Data from the Questionnaire as a Platform for Change
Developing Your Board's Current Profle
Blueprint for Action
Leveraging the Blueprint: Establishing Strategies for Lasting Change
Summary
CHAPTER 7 Establishing a Platinum Standard for Governance
SOX Best Practices: Moving to a Platinum Operating Standard
What Are Platinum Operating Standards?
The Board's Role in Changing the Organization's Culture and Values To Introduce a Platinum Standard
How Implementation of SOX Requirements and Best Practices Facilitates Change
The Board's Oversight Role in Implementing Your Nonprofit's Document Preservation Policy
The Board's Role in the Review of Internal Controls
A Platinum Standard for the Board
Platinum Standards and SOX Best Practices
Summary
CHAPTER 8 SOX and the Really Small Nonprofit Board
Challenges of Really Small Boards
Five Myths that Hold Small Nonprofits Back
How to Scale SOX Best Practices in Small Nonprofits
Keys to Success in Customizing SOX Best Practices
Summary
Appendix A. Letter from Senator Grassley to the Acting Chair of the American University Board of Trustees.
Appendix B. Whistleblower Protection Policy.
Appendix C. Risk Management Plan and Business Continuity Plan.
Appendix D. Technology Policy.
Appendix E. Review of Internal Controls Report and Recommendations.
Appendix F. Board of Directors-Governance Profile and Performance Expectations.
Appendix G. Conflict-of-Interest Policy.
Appendix H. Code of Ethics for Board and Senior Management.
Appendix I. Bibliography.
Index.
