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3392316
Sarbanes-Oxley and Beyond
Descrição
Mind map sources: Brink's Modern Internal Auditing (7th edition) Roberth Moeller
Sem etiquetas
audit
sarbanes-oxley
internal audit
Mapa Mental por
zefanya.emanuel
, atualizado more than 1 year ago
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Criado por
zefanya.emanuel
mais de 9 anos atrás
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Resumo de Recurso
Sarbanes-Oxley and Beyond
Key Sox element: Overview of the legislation
Public Company Accounting Oversigh Board
PCAOB Administration and Public Accounting Firm Registration
Establish auditing standards
Conduct inspections of registered public accounting firms
Conduct investigation and disciplinary procedures
Registration of the public accounting firms that perform audits of corporation
Perform other standard and quality functions as the board determines
Enforce SOx compliance
Inspections, Investigation, and Disciplinary Procedures
Auditing , Quality Control, and Independence Standards
Audit workpapers retention
Concurring partner approval
Scope of internal control testing
Evaluation of internal control structure and procedures
Audit quality control standards
Accounting Standards
Auditor Independece
Limitation on external auditor services
Financial Information Systems design and implementation
Bookkeeping and financial statement service
Management and human resource function
Other prohibited service
Audit committee preaproval of services
External audit partner rotation
External auditor reports to audit committees
Conflicts of interest and mandatory rotations of external audit firms
Corporate Resposibility
Audit committee governance rules
Section 302: Corporate responsibility for financial report
Improper influance over the conduct of audit
Forfeitures, bars and penalties
Forfeiture of improper bonuses
Bars to officer or director service
Pension fund blackout periods
Attorney proffesional responsibility
Fair fund for investors
Enhance Financial Disclosures
Expanded conflict of interest provisions and disclosure
Management assessment of internal control: section 404
Financial officer code of ethic
Required disclosures
Analyst Conflicts of Interest
Fraud Accountability and White-Collar Crime
Corporate Fraud Accountability
Section 404 internal accounting control reviews
Section 404 Internal Controls Assessment Today
Launching the Section 404 Comliance Review
Identifying Key Processes
Internal Audit Role
Consultant
Reviewer and tester
Help but not get involve with reviews
Organizing the Project
Organize the Section 404 compliance project approach
Develop a project plan
Select key process for review
Document selected process transaction flow
Assess selected process risk
Assess control effectiveness through appropriate test procedures
Review compliance results with key stakeholders
Complete the report on the effectiveness of the internal control structure
SOx's Auditing Standard No. 5 (AS 5) risk-based approaches
Focus internal control audit on the most important matters
Eliminate procedures that are unnecessary to achieve their intended benefit
Make the audit clearly scalable to fit the size and the complexity of any enterprise
Simplify the text of the standard
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