Download e-book for kindle: How to Comply with Sarbanes-Oxley Section 404: Assessing the by Michael J. Ramos

By Michael J. Ramos

ISBN-10: 0470169303

ISBN-13: 9780470169308

ISBN-10: 0470259221

ISBN-13: 9780470259221

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Extra info for How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control, Third Edition

Sample text

Would it be material? Inconsequential? ” Your assessment of misstatement risk (discussed earlier) provides the answer to these questions. The likelihood that the control will fail . ” By considering the likelihood of a control failure, you will direct the focus of your evaluation on those controls that represent the highest risk. , information technology general controls) The evidence of the operation of the control from prior year(s) For example, management’s judgment of the risk of control failure would be higher for controls whose operation requires significant judgment than for noncomplex controls requiring less judgment.

3. 4. 5. Control environment. Senior management must set an appropriate tone at the top that positively influences the control consciousness of entity personnel. The control environment is the foundation for all other components of internal controls and provides discipline and structure. Risk assessment. The entity must be aware of and deal with the risks it faces. It must set objectives, integrated throughout all value chain activities, so that the organization is operating in concert. Once these objectives are set, the entity must then identify the risks to achieving those objectives and analyze and develop ways to manage them.

STEP 2 STEP 3 STEP 4 Goals Key Questions Examples Manage risk In light of the assessment, what is the most cost-effective way to manage the risk? Insure against loss. Develop business recovery plan. Self-insure. Key Questions Examples CONTROL ACTIVITIES STEP 5 Goals Define control objective For risks to manage Implement recovery plan through internal control, that reduces the impact what are the control of a natural disaster. objectives? 3 Goals Key Questions Examples Design control How should control be designed to prevent or detect identified risk?

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How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control, Third Edition by Michael J. Ramos


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