Compliance Guidebook: Sarbanes-Oxley, COSO ERM, IFRS, BASEL II, OMBs A-123, Best Practices, and Case Studies

Cover......Page 1
Manager\'s Guide to Compliance......Page 5
NOTE TO THE READER......Page 8
Contents......Page 9
Preface......Page 13
ACKNOWLEDGMENTS......Page 19
CHAPTER 1U.S. SOX Section 401: Off-BalanceSheet Arrangements......Page 21
CHAPTER 2U.S. SOX Section 404:Internal Controls......Page 41
CHAPTER 3U.S. SOX Section 406:Code of Ethics......Page 52
CHAPTER 4U.S. SOX Section 409: Real-TimeReporting of Material Changes......Page 55
CHAPTER 5U.S. SOX Impact on PrivatelyHeld Companies and Nonprofits......Page 59
CHAPTER 6U.S. SOX Impact on SmallU.S. Companies......Page 64
CHAPTER 7U.S. SOX Impact onForeign Companies......Page 69
CHAPTER 8U.S. Government’s Version ofU.S. SOX: OMB Circular A-123......Page 73
CHAPTER 9U.S. Healthcare Effortsto Improve InternalControls: U.S. HIPAA......Page 89
CHAPTER 10Bankers’ and Insurers’ Effortsto Improve Internal Controls......Page 91
CHAPTER 11Australia, Canada, and UK Effortsto Improve Internal Controls......Page 99
CHAPTER 12EU Efforts to Improve InternalControls: OECD Principles......Page 111
CHAPTER 13Global GAAP (IFRS) and GlobalReporting Language (XBRL)......Page 116
CHAPTER 14Compliance and Internal ControlsImpact on Outsourcing1......Page 126
CHAPTER 15Civil and Criminal Penaltiesfor Noncompliance......Page 129
CHAPTER 16Business Penaltiesfor Noncompliance:A Material Weakness......Page 141
CHAPTER 17Revenue RecognitionRequirements:U.S. SAB 101 and 104......Page 145
CHAPTER 18Data Retention Requirements......Page 155
CHAPTER 19Compliance and InternalControl Software......Page 159
CHAPTER 20Auditing Internal Controls......Page 167
CHAPTER 21Best Practices in InternalControls: EnterpriseRisk Management1......Page 198
CHAPTER 22Best Practices in InternalControls: IT Risk Management &SDLC (NIST 800-30)1......Page 205
CHAPTER 23Best Practices in InternalControls: Mapping COBIT toCOSO I, COSO II, & PCAOB......Page 210
CHAPTER 24Best Practices in InternalControls: COBIT IT ControlObjectives......Page 214
CHAPTER 25Best Practices in Complianceand Internal Controls:ASX 10 Principles1......Page 220
CHAPTER 26Best Practices in InternalControls: Segregationof Duties (SOD)......Page 248
CHAPTER 27Best Practices in InternalControls: Case Studies......Page 262
CHAPTER 28Best Practices in ComplianceProject Management......Page 274
CHAPTER 29Best Practices inGovernance and Ethics......Page 281
CHAPTER 30Costs versus Benefits andthe Business Reaction......Page 286
APPENDIX AFrequently Asked P2P Questions1......Page 298
APPENDIX BLinks to ReferencedOrganizations and Documents......Page 310
Glossary of Terms......Page 312
Index......Page 325