Manager's Guide to the Sarbanes-Oxley Act: Improving Internal Controls to Prevent Fraud
Автор:Scott Green Год: 2004 Издание:Wiley Publishing, Inc Страниц: 234 ISBN: 0471569755 In reaction to high-profile frauds and congressional legislation, the SEC mandated that managers of public companies certify that they have an operational system of internal controls. While larger companies can afford to spend millions of dollars to implement control system monitoring tools, managers of small to mid-sized companies can be unsure of how to move forward if their budgets can't accommodate expensive advisors and systems. Manager's Guide to the Sarbanes-Oxley Act provides a highly accessible, simple, and practical approach to help you assess your internal control structure at the transaction level. Designed to be "a cure for the Sarbanes-Oxley headache and common fraud, Manager's Guide to the Sarbanes-Oxley Act introduces the groundbreaking and practical "Control Smart" approach that not only meets the requirements of Sarbanes-Oxley, but also alerts you if operational controls stop working or are otherwise compromised. This simple template helps you identify...
