THE way out OF ENTERPRISE lay on the line MANAGEMENT:
SOX 404 COMPLIANCE AND BEYOND
BY
WILLIAM BRENT CARPER, Ph.D., certified public accountant
AND AUDREY BERRY, CPA
TELEPHONE: ( ) (910) 482-3363
EMAIL: WCarper@[->0]earthlink.net
CENTER FOR INTERNATIONAL
ACCOUNTING nurture AND RESEARCH
NIAGARA UNIVERSITY
NIAGARA, NEW YORK 14109
HOLIDAY INN SELECT
NIAGARA, NEW YORK
AUGUST 4-6, 2005
procure © 2005 by William Brent Carper, Ph.D. and Mrs. Audrey T. Berry. All dutys Reserved.
CONTENTS
Executive Summary1
penetration1
Purpose, Scope and Limitations2
Method for Developing Topic2
Research methodology2
Contribution of Research2
SOX 4043
oversights Report3
Evaluating the chasten Environment3
Effectiveness of Internal Controls as of Year-End4
divine revelation of Material Weaknesses4
Framework Used to Evaluate Internal Controls5
COSOs Internal Controlâ€"Integrated Framework5
COSOs endeavour Risk6
Managementâ€"Integrated Framework6
Determine Right Amount of Risk6
Role of Board of Directors
and Senior Management7
Evolution of COSOs ERM
â€"Integrated Framework7
SELECTED BIBLIOGRAPHY12
THE EMERGENCE OF ENTERPRISE RISK MANAGEMENT:
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 new internal temper rules contained in Section 404 of the Sarbanes-Oxley Act of 2002. (SOX 404).
ØMANAGEMENT MUST study AN INTERNAL CONTROL REPORT stating management is responsible to march and maintain an adequate internal function 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 framework usaged. Currently, many firms use COSOs Internal Controlâ€"Integrated Framework to join SOX 404 requirements....If you want to get a full essay, order it on our website: Orderessay
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