OMB Circular A-123 and Sarbanes-Oxley: Management’s Responsibility for Internal Control in Federal Agencies 美国沙式法案：国家管理与预算局 A-123 法规执行，联邦机构内部控制管理责任
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作者： Cornelius E. Tierney等著
出 版 社： 吉林长白山
出版时间： 2006-4-1字数：版次： 1页数： 310印刷时间： 2006/04/01开本： 16开印次： 1纸张： 胶版纸I S B N ： 9780471768135包装： 精装编辑推荐
作者简介：
CORNELIUS E. TIERNEY, CPA, CGFM, is the author of several books, including Federal Accounting Handbook and Federal Government Auditing, both from Wiley, and is a Director of Kearney & Company. He has forty years of experience in accounting and financial reporting and was a founding member of the Federal Accounting Standards Advisory Board (FASAB).
内容简介
How is A-123 different from Section 404 of the SOX Act?
What is required of federal agencies with the revision of A-123?
The definitive guide for federal compliance with OMB Circular A-123 and SOX Section 404, OMB Circular A-123 and Sarbanes-Oxley: Management's Responsibility for Internal Control in Federal Agencies leads readers through every step of the planning, evaluation, testing, and reporting/collecting of processes associated with OMB Circular A-123 and SOX Section 404 compliance, including:
Internal control criteria
Internal control assessment: project planning
Identifying significant control objectives
Documentation of significant controls
Testing and evaluating entity-level controls and activity-level controls
The result of numerous consultations over many years with accountants, auditors, financial managers, and systems consultants specializing in the financial management issues of the federal government, this hands-on guide quickly brings you up to speed on the latest revisions and rules in federal financial internal control requirements.
目录
Preface
1.Federal Managers’ Financial Integrity Act of 1982 and Sarbanes-Oxley Act of 2002: An Overview
Appendix 1A Action Plan: Structuring the Project
Appendix 1B Requirements for Management’s Assessment Process: Cross-Reference to Guidance
2.Internal Control Criteria
3.Internal Control Assessment: Project Planning
Appendix 3A Action Plan: Project Planning
Appendix 3B Summary of Planning Questions
4.Identifying Significant Control Objectives
Appendix 4A Action Plan: Identifying Significant Control Objectives
Appendix 4B Example Significant Control Objectives
Appendix 4C Map to the COSO Framework
Appendix 4D Map to the Auditing Literature
Appendix 4E Working with the Independent Auditors: Lessons Learned from the Initial Implementation of Sarbanes-Oxley
5.Documentation of Significant Controls
Appendix 5A Action Plan: Documentation
Appendix 5B Evaluating the Design and Implementation of Automated Compliance Tools
Appendix 5C Linkage of Significant Control Objectives to Example Control Policies and Procedures
6.Testing and Evaluating Entity-Level Controls
Appendix 6A Action Plan: Testing and Evaluating Entity-Level Controls
Appendix 6B Survey Tools
Appendix 6C Example Inquiries of Management Regarding Entity-Level Controls
Appendix 6D Guidance for Designing a Computer General Controls Review
7.Testing and Evaluating Activity-Level Controls
Appendix 7A Action Plan: Documentation
Appendix 7B Example Inquiries
8.Reporting
Appendix 8AExamples of Current Private Industry Practices
Index
