Anand Sarbanes-Oxley Guide for Finance and Information Technology Professionals

2. Auflage 2006
ISBN: 978-0-471-92767-9
Verlag: John Wiley & Sons
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 288 Seiten, E-Book

Praise for Sarbanes-Oxley Guide for Finance and InformationTechnology Professionals

"Effective SOX programs enlist the entire organization to buildand monitor a compliant control environment. However, even the bestSOX programs are inefficient at best, ineffective at worst, ifthere is a lack of informed, competent finance and IT personnel tosupport the effort. This book provides these importantprofessionals a needed resource for and road map towardsuccessfully implementing their SOX initiative."

--Scott Green Chief Administrative Officer, Weil, Gotshal& Manges LLP and author, Sarbanes-Oxley and the Board ofDirectors

"As a former CFO and CIO, I found this book to be an excellentsynopsis of SOX, with impressive implementation summaries andchecklists."

--Michael P. Cangemi CISA, Editor in Chief, InformationSystems Control Journal and author, Managing the AuditFunction

"An excellent introduction to the Sarbanes-Oxley Act from theperspective of the financial and IT professionals that are on thefront lines of establishing compliance in their organizations. Theauthor walks through many areas by asking 'what can go wrong' typesof questions, and then outlines actions that should be taken aswell as the consequences of noncompliance. This is a good book toadd to one's professional library!"

--Robert R. Moeller Author, Sarbanes-Oxley and the NewInternal Auditing Rules

"Mr. Anand has compiled a solid overview of the control systemsneeded for not only accounting systems, but also the informationtechnologies that support those systems. Among the Sarbanes bookson the market, his coverage of both topics is unique."

--Steven M. Bragg Author, Accounting Best Practices

"An excellent overview of the compliance process. A must-readfor anyone who needs to get up to speed quickly withSarbanes-Oxley."

--Jack Martin Publisher, Sarbanes-Oxley ComplianceJournal

Autoren/Hrsg.

Anand, Sanjay

Inhaltsverzeichnis

PREFACE.
ACKNOWLEDGEMENTS.
INTRODUCTION.
PART I: Sarbanes-Oxley For The Finance Professional.
CHAPTER 1: Scope and Assessment of the Act.
Integrity.
Independence.
Proper Oversight.
Accountability.
Strong Internal Controls.
Transparency.
Deterrence.
Corporate Process Management.
CHAPTER 2: Internal Controls.
Components of Internal Control.
Purpose of Internal Control.
Developing an Internal Control System.
CHAPTER 3: Control Environment.
Risk Assessment.
Information and Communication.
Monitoring.
CHAPTER 4: Material Weaknesses.
Specific Internal Controls to Evaluate.
Disclosure Committee.
CHAPTER 5: Implementing Sarbanes-Oxley: What Does ComplianceLook Like?
Time Line.
Checklists.
Reporting, Documentation, and Archiving.
Disclosure.
CHAPTER 6: Technology Implications.
Storage Systems.
IT Solutions.
Changes in IT Management.
CHAPTER 7: Sarbanes-Oxley-Related Bodies.
Public Company Accounting Oversight Board.
Committee of Sponsoring Organizations.
Securities and Exchange Commission.
Financial Accounting Standards Board.
CHAPTER 8: Opportunities and Challenges Created bySarbanes-Oxley.
Opportunities.
Challenges.
CHAPTER 9: Summary for the CFO.
Changes to Corporate Governance.
Catalyst for Improvement.
PART II: Sarbanes-Oxley For The IT Professional.
CHAPTER 10: Impact of Sarbanes-Oxley.
Impact on the Enterprise, the CEO, and the CFO.
Impact of Sarbanes-Oxley on Corporate Management Systems.
Impact of Sarbanes-Oxley on the Technology Infrastructure.
CHAPTER 11: Technologies Affected by Sarbanes-Oxley: FromSarbanes-Oxley to SOCKET.
Separate Vendor Hype from Reality.
Sarbanes-Oxley Compliance as an IT Project.
Perspective on Sarbanes-Oxley Goals.
Steps for Sarbanes-Oxley Compliance.
Sarbanes-Oxley and The SEC.
CHAPTER 12: Enterprise Technology Ecosystem.
Organic IT Architecture.
Ecosystem and Sarbanes-Oxley.
CHAPTER 13: Implementing the SOCKET Methodology.
Species or Components of the Enterprise TechnologyEcosystem.
COSO Framework.
SOCKET Technologies.
Transactional Systems: ERP, SCM, CRM.
Analytical and Reporting Systems.
Data Warehousing.
CHAPTER 14: SOCKET and Enterprise InformationManagement.
Document Management and Sarbanes-Oxley.
Document Security.
Communication and Networking.
CHAPTER 15: The Process.
Introduction to the Process.
Strategic (Top-Down) Approach.
Tactical (Bottom-Up) Approach.
Monitoring the Audit Team.
Implementation Process: Reengineering for Sarbanes-OxleyCompliance.
Beyond Sarbanes-Oxley: From SOCKET to Success Ecosystem.
Conclusions.
APPENDIX A Sarbanes-Oxley Implementation Plan: Developing anInternal Control System for Compliance (Focusing on Sections 302and 404).
APPENDIX B Project to Process: Making the House a Home.
APPENDIX C Enterprise Project Management and the Sarbanes-OxleyCompliance Project.
APPENDIX D Enterprise Risk Management--IntegratedFramework.
APPENDIX E COBIT 3--Executive Summary.
APPENDIX F COBIT 4--Executive Summary.
INDEX.

Über Autor(innen)

Sanjay Anand, CFE, CSOX, CSOXP, is Chairperson of the SOXInstitute, the only industry-recognized provider of authoritativeSarbanes-Oxley training and certification programs in the world. Heis a globally recognized IT and business process managementconsultant, speaker, and instructor. Mr. Anand is the recipient ofsuch awards as J.D. Edwards Consultant of the Year and GlobalEnterprise Solutions Outstanding Performance. He is listed invirtually every international "Who's Who" directory, and hisarticles have appeared in such magazines as Dataquest,TechRepublic, and InformationWeek.
He has an MSc in technology and an MS in computers from the BirlaInstitute of Technology and Science of Pilani, India, and an MBAand an MS in finance from Boston College. He is a Fellow of theInstitution of Electronics and Telecommunication Engineers (IETE).