Manager's guide to compliance : Sarbanes-Oxley, COSO, ERM, COBIT, IFRS, BASEL II, OMB A-123, ASX 10, OECD principles, Turnbull guidance, best practices, and case studies /

Bibliographic Details
Main Author: Tarantino, Anthony, 1949-
Format: Book
Language:English
Published: Hoboken, N.J. : John Wiley & Sons, [2006]
Subjects:
Online Access:Table of contents
Table of Contents:
  • U.S. SOX Section 401 : off-balance sheet arrangements
  • U.S. SOX Section 404 : internal controls
  • U.S. SOX Section 406 : code of ethics
  • U.S. SOX Section 409 : real-time reporting of material changes
  • U.S. SOX impact on privately held companies and nonprofits
  • U.S. SOX impact on small U.S. companies
  • U.S. SOX impact on foreign companies
  • U.S. government's version of U.S. SOX : OMB circular A-123
  • U.S. healthcare efforts to improve internal controls - U.S. HIPAA
  • Bankers' and insurers' efforts to improve internal controls
  • Australia, Canada, and UK efforts to improve internal controls
  • EU efforts to improve internal controls : OECD principles
  • Global GAAP (IFRS) and global reporting language (XBRL)
  • Compliance and internal controls impact on outsourcing
  • Civil and criminal penalties for noncompliance
  • Business penalties for noncompliance : a material weakness
  • Revenue recognition requirements : U.S. SAB 101 and 104
  • Data retention requirements
  • Compliance and internal control software
  • Auditing internal controls
  • Best practices in internal controls : enterprise risk management
  • Best practices in internal controls : IT risk management & SDLC (NIST 800-30).