OMB Circular A-123 and Sarbanes-Oxley: Management’s Resp***ibility for Internal Control in Federal Agencies 美国沙式法案：国家管理与预算局 A-123 法规执行，联邦机构内部控制管理责任 mobi 下载 网盘 caj lrf pdf txt 阿里云

How is A-123 different from Section 404 of the SOX Act?

What is required of federal agencies with the revision of A-123?

The definitive guide for federal compliance with OMB Circular A-123 and SOX Section 404, OMB Circular A-123 and Sarbanes-Oxley: Management's Resp***ibility for Internal Control in Federal Agencies leads readers through every step of the planning, evaluation, testing, and reporting/collecting of processes associated with OMB Circular A-123 and SOX Section 404 compliance, including:

Internal control criteria

Internal control assessment: project planning

Identifying significant control objectives

Documentation of significant controls

Testing and evaluating entity-level controls and activity-level controls

　The result of numerous c***ultati*** over many years with accountants, auditors, financial managers, and systems c***ultants specializing in the financial management issues of the federal government, this hands-on guide quickly brings you up to speed on the latest revisi*** and rules in federal financial internal control requirements.

Preface

1.Federal Managers’ Financial Integrity Act of 1982 and Sarbanes-Oxley Act of 2002: An Overview

　Appendix 1A Action Plan: Structuring the Project

　Appendix 1B Requirements for Management’s Assessment Process: Cross-Reference to Guidance

2.Internal Control Criteria

3.Internal Control Assessment: Project Planning

　Appendix 3A Action Plan: Project Planning

　Appendix 3B Summary of Planning Questi***

4.Identifying Significant Control Objectives

　Appendix 4A Action Plan: Identifying Significant Control Objectives

　Appendix 4B Example Significant Control Objectives

　Appendix 4C Map to the COSO Framework

　Appendix 4D Map to the Auditing Li***ture

　Appendix 4E Working with the Independent Auditors: Less*** Learned from the Initial Implementation of Sarbanes-Oxley

5.Documentation of Significant Controls

　Appendix 5A Action Plan: Documentation

　Appendix 5B Evaluating the Design and Implementation of Automated Compliance Tools

　Appendix 5C Linkage of Significant Control Objectives to Example Control Policies and Procedures

6.Testing and Evaluating Entity-Level Controls

　Appendix 6A Action Plan: Testing and Evaluating Entity-Level Controls

　Appendix 6B Survey Tools

　Appendix 6C Example Inquiries of Management Regarding Entity-Level Controls

　Appendix 6D Guidance for Designing a Computer General Controls Review

7.Testing and Evaluating Activity-Level Controls

　Appendix 7A Action Plan: Documentation

　Appendix 7B Example Inquiries

8.Reporting

　Appendix 8AExamples of Current Private Industry Practices

Index

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作者简介：

　　CORNELIUS E. TIERNEY, CPA, CGFM, is the author of several books, including Federal Accounting Handbook and Federal Government Auditing, both from Wiley, and is a Director of Kearney & Company. He has forty years of experience in accounting and financial reporting and was a founding member of the Federal Accounting Standards Advisory Board (FASAB).

书籍介绍

How is A-123 different from Section 404 of the SOX Act? What is required of federal agencies with the revision of A-123? The definitive guide for federal compliance with OMB Circular A-123 and SOX Section 404, OMB Circular A-123 and Sarbanes-Oxley: Management's Resp***ibility for Internal Control in Federal Agencies leads readers through every step of the planning, evaluation, testing, and reporting/collecting of processes associated with OMB Circular A-123 and SOX Section 404 compliance, including: Internal control criteria Internal control assessment: project planning Identifying significant control objectives Documentation of significant controls Testing and evaluating entity-level controls and activity-level controls The result of numerous c***ultati*** over many years with accountants, auditors, financial managers, and systems c***ultants specializing in the financial management issues of the federal government, this hands-on guide quickly brings you up to speed on the latest revisi*** and rules in federal financial internal control requirements.