18新利网址多少 谘詢(英文版)(ppt 108頁)

目錄：
SOX Training Agenda
1.Overview of Sarbanes-Oxley Act
2.COSO Internal Control Framework
3.What Could Go Wrong (Risk)
4.Internal Control
5.Typical mistakes in control identification
6.Risk and Control Mapping
7.Identification of Key Control
8.Control Deficiency
9.Walkthrough
10.Test of Control
11. Comparison between Walkthrough and Test of Control
12.SOX Project Overview
13.SOX Documentation and Requirement

內容摘要：
What the Act did:
– Added new financial disclosure requirements
– Increased CEO/CFO responsibilities and penalties
– Created a Public Company Accounting Oversight
Board (PCAOB), with standard-setting,
investigative, and disciplinary authority
– Strengthened auditor independence rules
– Added internal control reporting requirement
Section 404 requirement:
Requires each annual report to contain an “internal control report”,
which must include:
1. A statement of management’s responsibility for establishing and
maintaining adequate internal controls over financial reporting;
2. Management's assessment of the effectiveness of the company's
internal control over financial reporting as of the end of the
company's most recent fiscal year;
3. A statement identifying the framework used by management to
evaluate the effectiveness of the internal control over financial
reporting; and
4. A statement that the external auditor has issued an attestation report on management’s assessment.

..............................