Section 404-Internal Control Reporting

The following 81 items are listed by Content Data.
Memos

Sarbanes-Oxley Section 404 Project Conclusion Memo

This memo documents an organization’s approach to Sarbanes-Oxley Section 404 compliance and concluding results from the ...
Subscriber Content
Mon, Feb 29, 2016
Audit Programs

Access to Programs and Data Audit Work Program

The purpose of this work program—focused on access to programs and data—is to outline the IT general controls to be test...
Subscriber Content
Mon, Nov 2, 2015
Audit Programs

Sarbanes-Oxley Documentation Review Audit Work Program

The objective of this audit program is to ensure that Sarbanes-Oxley (SOX) Section 404 processes are documented to commu...
Subscriber Content
Mon, Oct 12, 2015
Newsletters

COSO 2013: Why Should You Care?

This issue of Board Perspectives: Risk Oversight outlines six reasons why board members should care about the updated CO...
Subscriber Content
Mon, Aug 11, 2014
Protiviti Booklets

The Updated COSO Internal Control Framework

In this booklet, we address various questions regarding the New Framework from COSO, including the reasons why it was up...
Subscriber Content
Mon, Apr 28, 2014
Newsletters

Updated COSO Internal Control Framework: Frequently Asked Questions

Get answers to FAQs on the design and evaluation of the COSO cube. Discover the impact of the updated COSO Internal Cont...
Subscriber Content
Mon, May 27, 2013
Process Flows

SOX Process Flow: High-Level Methodology

This process flow documents a high-level methodology for Sarbanes-Oxley compliance.
Subscriber Content
Mon, Jul 30, 2012
Newsletters

The SEC’s New Guidance on Section 404: What It Means to You

In May, the Securities and Exchange Commission (SEC) approved its interpretive guidance to management on implementing Se...
Subscriber Content
Mon, Jul 23, 2007
Newsletters

Section 404 Compliance: Lessons Learned for the Next 12 Months

In this issue of The Bulletin, we articulate seven lessons for improving Section 404 assessment and compliance processes...
Subscriber Content
Mon, Sep 25, 2006
Newsletters

Section 404 Compliance: Planning for Next Year

This issue of The Bulletin focuses on some of the opportunities companies should consider as they plan for Year Three of...
Subscriber Content
Mon, Nov 21, 2005
Protiviti Booklets

Frequently Asked Questions Regarding Compliance with OMB Circular A-123

In this booklet, we answer questions about complying with OMB Circular A-123.
Subscriber Content
Mon, Oct 24, 2005
Newsletters

Driving Value Out of the Section 404 Compliance Process

In this issue of The Bulletin, we incorporate insights and lessons learned regarding finance processes and show how valu...
Subscriber Content
Mon, Mar 14, 2005