Description
Ramos, a CPA, auditor, and writer, provides information on how to comply with the requirements of the Sarbanes-Oxley Act of 2002 Section 404. He describes reporting, the auditor's responsibilities, evaluating internal control and criteria, outside consultants, planning the audit, identifying control objectives, documentation, testing and evaluation of entity and activity-level controls, and evaluating deficiencies. This edition includes post-implementation best practices of ongoing compliance, the Public Company Accounting Oversight Board's requirements for assessing internal control effectiveness, a discussion of evaluating risk and the effectiveness of entity-level controls, and more on the evaluation of control deficiencies and material weaknesses. The book is aimed at CFOs, auditors, consultants, and corporate attorneys. Annotation ©2006 Book News, Inc., Portland, OR (booknews.com)
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Praise for How to Comply with Sarbanes-Oxley Section 404, Second Edition"In his Second Edition of How to Comply with Sarbanes-Oxley Section 404, Michael Ramos incorporates new developments and lessons learned in the last two years into the definitive guide on SOX 404 implementation . . . An effective tool not just for consultants, this book is THE reference guide for every corporate manager facing SOX 404 implementation."—David W. Hinshaw Executive Vice President and Chief Financial Officer Southern Community Financial Corporation"Very informative . . . this is a book you can actually sit down and read . . . Michael Ramos is extremely knowledgeable and insightful, and his level of detail related to proper documentation has been invaluable in helping me effectively perform Section 404 consulting engagements . . . This Second Edition contains the most pertinent updates and important PCAOB releases. Most importantly, Mr. Ramos has managed to effectively include real-world examples and lessons learned in the field over the last few years. This has saved me countless hours of research and my clients countless dollars."—Christina M. Wenk, CPA Director-Sarbanes-Oxley Compliance Grassi & Co."How to Comply with Sarbanes-Oxley Section 404, Second Edition brings practical clarity to this complex topic and guides the reader, step by step, through implementation. Mike Ramos draws on his deep understanding of the technical 404 requirements as well as his keen insights as a storyteller . . . Our firm has used Mike's guides over the years to understand and implement technical standards. This guide will be indispensable as we assist companies in the future."—Michael C. Knowles Partner Frank, Rimerman & Co. LLP
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