Beyond Sarbanes-Oxley Compliance: Effective Enterprise Risk Management

1. Sarbanes-Oxley Act Overview.

2. Overview of Sarbanes-Oxley Sections 302, 404, and 409.

3. Determining Organizational Readiness.

4. The "Path" Approach to Compliance.

PART TWO: ONGOING MAINTENANCE AND MONITORING.

5. Change Management.

6. Ongoing Compliance Activities.

7. Audit Function Considerations.

8. Other On-Going Compliance Issues.

PART THREE: BEYOND COMPLIANCE.

9. Process Improvement Considerations.

10. International Financial Reporting Standards.

11. Non US Based Companies and Sarbanes-Oxley Compliance.

12. Financial Services Compliance Initiatives.

Appendix A: Sarbanes-Oxley Section 302.

Appendix B: Sarbanes-Oxley Section 404.

Appendix C: Sarbanes-Oxley Section 409.

Appendix D: Evaluation Questions to Understand the Current State of Control Processes.

Appendix E: Internal Control Over Financial Reporting.

Appendix F: Evaluating Control Deficiencies.

Appendix G: Sample Documentation.

Appendix H: AS2 Control Testing Provisions.

Appendix I: Responsibilities of Internal Auditing.

Appendix J: Actual Internal Control Disclosures.

Index.