Manager's Guide to Compliance: Sarbanes-Oxley, COSO, ERM, COBIT, IFRS, BASEL II, OMB's A-123, ASX 10, OECD Principles, Turnbull Guidance, Best Practices and Case Studies

ACKNOWLEDGMENT.

Chapter 1: U.S. SOX Section 401: Off-Balance Sheet Arrangements.

Chapter 2: U.S. SOX Section 404: Internal Controls.

Chapter 3: U.S. SOX Section 406: Code of Ethics.

Chapter 4: U.S. SOX Section 409: Real-Time Reporting of Material Changes.

Chapter 5: U.S. SOX Impact on Privately Held Companies and Nonprofits.

Chapter 6: U.S. SOX Impact on Small U.S. Companies.

Chapter 7: U.S. SOX Impact on Foreign Companies.

Chapter 8: U.S. Government’s Version of U.S. SOX: OMB Circular A-123.

Chapter 9: U.S. Healthcare Efforts to Improve Internal Controls: U.S. HIPAA.

Chapter 10: Bankers’ and Insurers’ Efforts to Improve Internal Controls.

Chapter 11: Australia, Canada, and UK Efforts to Improve Internal Controls.

Chapter 12: EU Efforts to Improve Internal Controls: OECD Principles.

Chapter 13: Global GAAP (IFRS) and Global Reporting Language (XBRL).

Chapter 14: Compliance and Internal Controls Impact on Outsourcing.

Chapter 15: Civil and Criminal Penalties for Noncompliance.

Chapter 16: Business Penalties for Noncompliance: A Material Weakness.

Chapter 17: Revenue Recognition Requirements: U.S. SAB 101 and 104.

Chapter 18: Data Retention Requirements.

Chapter 19: Compliance and Internal Control Software.

Chapter 20: Auditing Internal Controls.

Chapter 21: Best Practices in Internal Controls: Enterprise Risk Management.

Chapter 22: Best Practices in Internal Controls: IT Risk Management & SDLC (NIST 800-30).

Chapter 23: Best Practices in Internal Controls: Mapping COBIT to COSO I, COSO II, & PCAOB.

Chapter 24: Best Practices in Internal Controls: COBIT IT Control Objectives.

Chapter 25: Best Practices in Compliance and Internal Controls: ASX 10 Principles.

Chapter 26: Best Practices in Internal Controls: Segregation of Duties (SOD).

Chapter 27: Best Practices in Internal Controls: Case Studies.

Chapter 28: Best Practices in Compliance Project Management.

Chapter 29: Best Practices in Governance and Ethics.

Chapter 30: Costs versus Benefits and the Business Reaction.

Appendix A: Frequently Asked P2P Questions.

Appendix B: Links to Referenced Organizations and Documents.

GLOSSARY.

INDEX.