Sarbanes-Oxley 404 Compliance - EVALUATE THE CONTROL ENVIRONMENT - Management and independent auditors working to fulfill the internal control reporting requirements of Sarbanes-Oxley cannot focus exclusively on transaction-based, activity-level controls. The control environment is an important component of the internal control structure that must be considered. Finding ways to test and evaluate ...
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Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 197.2004, 5, p. 75-79
|Type of publication:||Article|
Ramos, Michael, (2008)
AUDITING - Risk-Based Audit Best Practices - Three years into the implementation of the risk assessment auditing standards (Statements on Auditing Standards nos. 104-111), this article captures some of the most important lessons learned and best practices that have emerged.
Ramos, Michael, (2009)
Ramos, Michael, (2004)
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