Manager’s Guide to Compliance: Sarbanes-Oxley, COSO, ERM, COBIT, IFRS, BASEL II, OMB A-123, ASX 10,执行指南：美国沙式法案, COSO ERM, IFRS, BASEL II, OMBs A-123 法规，最佳实践与实例研究
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作者： Anthony Tarantino著
出 版 社： 吉林长白山
出版时间： 2006-4-1字数：版次： 1页数： 315印刷时间： 2006/04/01开本： 16开印次： 1纸张： 胶版纸I S B N ： 9780471792574包装： 精装编辑推荐
作者简介：Anthony G. Tarantino, PhD, has thirty years of business management experience, is the author of over a dozen published articles and white papers on compliance, and is a frequent speaker to professional associations. He held a CPM and CPIM designation for twenty years and is preparing for his black belt in Six Sigma. He has led over a dozen compliance initiatives including designing and implementing compliance software tools, leading internal audit, conducting 404 readinesses, and implementing internal controls best practices for U.S., European,and Asian companies.
内容简介
A Wall Street Journal/Harris poll revealed that two thirds of investors express doubts in the ability of corporate boards of directors to provide effective oversight. In the shadow of recent global scandals involving businesses such as Parmalat and WorldCom, Manager's Guide to Compliance: Best Practices and Case Studies is essential reading for you, whether your organization is a major corporation or a small business.
This timely handbook places U.S. and global regulatory information, as well as critical compliance guidance, in an easy-to-access format and helps you make sense of all the complex issues connected with fraud and compliance.
"Wide perspectives and best practices combined deliver a punch that will knock your 'SOX' off! The author has blended together a critical mix necessary for effectively handling the requirements of SOX."
—Rob Nance, Publisher, AccountingWEB, Inc.
目录
PREFACE
ACKNOWLEKGMENT
CHAPTER 1 U.S. SOX Section 401: Off-Balanco Slioot Arrangements
CHAPTER 2 U,S, SOX Soction 404: Internal Controls
CHAPTER 3 U,S, SOX Section 400: Code of Ethics
CHAPTER 4 U,S, SOX Section 400: Real-lime Reporting of Material Changes
CHAPTER 5 U,S, SOX impact on Privately Held Companies and Nonlaroflts
CHAPTER 6 U.S, SOX Impact on Small U,S, Companies
CHAPTER 7 U,S, SOX impact on Foreign Companies
CHAPTER 8 U,S, Government's Version of U,S, SOX: OMB Circular A-123
CHAPTER 9 U,S, Healthcare Efforts to Improvo Internal Controls: U,S, HIPAA
CHAPTER 10 Bankers' and insurers' Efforts to improve Internal Controls
CHAPTER 11 Australia, Canada, aim IlK Efforts to improve Internal Controls
CHAPTER 12 EU Efforts to Improve internal Centrals: OECD Principles
CHAPTER 13 Global GAAP (IFRS) and Global Reporting Language (XBRL)
CHAPTER 14 Compliance and Internal Controls impact on Outsourclng
CHAPTEff 15 Civil and Criminal Penalties for Noncompliance
CHAPTER 16 Business Penalties for Noncompliance: A Material Weakness
CHAPTER 17 Revenue Recognition Requirements: U,S, SAG 101 and 104
CHAPTER 18 Data Retention Requirements
CHAPTER 19 Compliance and internal Control Software
CHAPTER 20 Auditing Internal Controls
CHAPTER 21 Best Practices in Internal Controls: Enterprise Risk Management
CHAPTER 22 Dest Practices in Internal Controls: IT Risk Management & SDLC (NIST 800-30)
CHAPTER 23 Best PracUces in IntorM Controls: Mapping COBIT to COSO I, COSO II, & PC
CHAPTER 24 Best Practices In Internal Cont]'ols: COBIT IT Conb'ol Objectives
CHAPTER 25 Best Practices in Coinpllanco and Inernol Controls: ASX 10 Prlnclplos
CHAPTER 26 Best Practices In bttornal comrols" Segregation of Duties (SOD)
CHAPTER 27 Best Practices In Internal Controls" Case Studies
CHAPTER 28 Best Practices in Compliance Project Management
CHAPTER 29 Best Practices in Governance anal Ethics
CHAPTER 30 Costs versus benefits and the Businoss Reaction
APPI]WIX A Fraquontly Asked P2P Questions
APPiWDIX B Links to Reforencod OrgardzaUons and DoctJments
GLOSSARY
INDEX