Julie Harrer

Internal Control Strategies

• Gebundenes Buch

Produktbeschreibung

One of the foundations of a solid company is strong internal controls. This book provides practical ideas that compliance managers and controllers can implement into their programs to cut costs and reduce time with their internal controls program. In nontechnical language, it discusses PCAOB standards, SEC, and COSO guidance.

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Praise for Internal Control Strategies A Mid to Small Business Guide

"Internal Control Strategies is an excellent field guide for the implementation and maintenance of efficient and effective internal control systems. The book provides a practical approach to interpreting guidance from oversight agencies and integrating it with industry practice in a real-world environment. This handbook is an essential tool for managers and professionals going through the day-to-day struggle of managing auditor expectations and permitting business to proceed in the most efficient manner."
-Michael Rodriguez, former senior manager of finance, Qualcomm Incorporated

"Internal Control Strategies is the clearest path forward for middle-market SEC registrants and their independent registered public accounting firms as they streamline the SOX 404 compliance process in 2008 and beyond."
-Stephen G. Austin, MBA, CPA, Managing Firm Partner,Swenson Advisors, LLP, Regional PCAOB Accounting Firm

"Clearly written and practical, Internal Control Strategies is a must-read for every chief audit, finance, or compliance executive."
-Jeff Miller, Partner-in-Charge, Business Risk Services,Squar, Milner, Peterson, Miranda & Williamson, LLP

"As a CFO of small to mid-sized publicly traded and privately held companies, one is usually faced with the challenge of developing and implementing the right levels of internal controls and compliance within the restrictions of limited financial and human resources. Internal Control Strategies presents the relevant topics in a clear and concise manner, allowing the reader to understand the internal control framework and specific underlying requirements quickly. The author's vast experience with SOX compliance ensures a targeted and pragmatic approach for the successful implementation of internal controls. Her recommendations are 'to the point' and eliminate some of the guesswork we all have experienced while workingtowards SOX compliance."

-Robert S. Stefanovich, Chief Financial Officer, Novalar Pharmaceuticals, Inc.

The SEC requires all publicly traded companies to attest to theeffectiveness of their internal controls.

Is your business ready?

Internal Control Strategies: A Mid to Small Business Guide clearly explains the latest PCAOB, SEC, and COSO guidance, providing you with an effective tool and reference guide for successful implementation of sections 302 and 404 of the Sarbanes-Oxley Act.

Extremely knowledgeable and insightful, author Julie Harrer brings practical clarity to this complex topic, leading you step by step in addressing the challenges associated in bringing your business in compliance with SOX.

Produktdetails

• Verlag: Wiley & Sons
• 1. Auflage
• Seitenzahl: 320
• Erscheinungstermin: 2. September 2008
• Englisch
• Abmessung: 235mm x 157mm x 22mm
• Gewicht: 558g
• ISBN-13: 9780470376195
• ISBN-10: 0470376198
• Artikelnr.: 23594326

Autorenporträt

Julie Harrer, CPA, is the President and founder of Hamlet Auditing Corporation, a consulting firm that provides Sarbanes-Oxley, management advisory, process improvement, and accounting services. She managed the Sarbanes-Oxley section 404 project for Qualcomm Incorporated, the first company to comply with section 404 in November 2004. Since then, she has managed several compliance projects as both an external auditor and internally working with management of large and small public companies. Prior to creating her own firm, she was vice president of finance for eAssist Global Solutions and Controller for MarDx Diagnostics. She began her career in public accounting as an auditor with Cairns, Eng & Applegate, LLP and Carter Polito Muscio, Inc.

Inhaltsangabe

Preface. Chapter 1. SEC's Guidance on a Risk-Based Approach. Chapter 2.
Highlights of the PCAOB's May 2005 Policy Statement. Chapter 3. Starting at
the Top: Using Entity-level Controls to Create Efficiencies. Chapter 4.
Minimizing Excess through Proper Scoping and Planning Practices. Chapter 5.
Advantageous Project Management Techniques. Chapter 6. Streamlining
Documentation. Chapter 7. Economical Testing Techniques. Chapter 8. Methods
for Remediation Madness. Chapter 9. Taking the Mystery out of Evaluating
Deficiencies. Chapter 10. Common Areas of Concern and How to Address Them.
Chapter 11. Understanding The SEC's Guidance for Management. Chapter 12.
The PCAOB's Auditing Standard No. 5: Appendix A. Simplified Sample
Entity-Level Control Matrices. Appendix B. COSO's Internal Controls
Checklist for Entity-Level Controls. Appendix C. Standardized Period-End
Process Control Matrix. Appendix D. PCAOB Staff Question and Answer Index.
Appendix E. SEC Office of the Chief Accountant Frequently Asked Questions
Index. Appendix F. Summary of Changes Made to Auditing Standard No. 2 and
the Related New Guidance. Index.