Emergence Of Sox 404

CONFERENCE ON EMERGING ISSSUES IN ACCOUNTING, BUSINESS AND TECHNOLOGIES 2005 THE direction out OF ENTERPRISE lay on the line trouble: SOX 404 deference AND BEYOND BY WILLIAM BRENT CARPER, Ph.D., certified open accountant AND AUDREY BERRY, CPA TELEPHONE: ( ) (910) 482-3363 EMAIL: WCarper@[->0]earthlink.net CENTER FOR world(prenominal) ACCOUNTING nurture AND RESEARCH NIAGARA UNIVERSITY NIAGARA, NEW YORK 14109 HOLIDAY hostelry SELECT NIAGARA, NEW YORK AUGUST 4-6, 2005 procure © 2005 by William brant Carper, Ph.D. and Mrs. Audrey T. Berry. All dutys Reserved. CONTENTS executive director Summary1 penetration1 Purpose, Scope and Limitations2 Method for growing Topic2 Research methodology2 Contribution of Research2 SOX 4043 oversights Report3 Evaluating the chasten Environment3 forcefulness of Internal authorisations as of Year-End4 divine revelation of Material Weaknesses4 model Used to Evaluate Internal Controls5 COSOs Internal Control integrate Framework5 COSOs endeavour Risk6 ManagementIntegrated Framework6 retrieve Right Amount of Risk6 Role of Board of Directors and Senior Management7 evolution of COSOs ERM Integrated Framework7 SELECTED BIBLIOGRAPHY12 THE EMERGENCE OF ENTERPRISE RISK commission: SOX 404 COMPLIANCE AND BEYOND By William Brent Carper, Ph.D., CPA and Audrey T. Berry, CPA Executive Summary Ø hard-hitting NOVEMBER 15, 2004 accelerated filers must comply with refreshing internal temper rules contained in Section 404 of the Sarbanes-Oxley Act of 2002. (SOX 404). ØMANAGEMENT MUST study AN INTERNAL CONTROL REPORT stating counselling is responsible to march and maintain an adequate internal authority system for pecuniary reporting and an assessment, as of year-end of the effectiveness of the internal control structure and procedures in addition to disclosing the manakin usaged. Currently, many firms use COSOs Int ernal ControlIntegrated Framework to join S! OX 404 requirements....If you want to get a ample essay, order it on our website: OrderCustomPaper.com

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