Titlebook: Sarbanes-Oxley; Building Working Str Terence Sheppey,Ross McGill Book 2007 Palgrave Macmillan, a division of Macmillan Publishers Limited 2

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The Impact of Coste a profit. Certainly listed companies have this as a core objective. Given this and the way risk is interpreted as financial loss, any legislation that implies risk has to be considered as a cost issue.

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Internal Auditingance with company policies and procedures as well as external regulations. The Sarbanes-Oxley Act is about risk management and the processes within an organization that shape its governance. Internal auditing is in a position to provide objective assurance for management responsible for developing t

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External Auditingto financial reports. The Sarbanes-Oxley Act has put an edge on the process. The assessment of internal controls, processes, and documentation is oriented more to a certification process than a standard audit. This is all the more reason to ensure that the organization is fully prepared for the audi

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Building the Strategyecisions about compliance are made at the highest level, the responsibility of the success of the compliance effort rests at the highest level, and the interests of the organization are affected directly by the outcome of the compliance process. In that all these considerations shape the direction a

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Compliance with Section 302d the area where the first substantial efforts were made to ensure compliance. Section 302 became effective on August 29, 2002. It establishes the accountability of senior executives (for most companies these are the CEO and CFO) for the certification of financial reports, and the system of internal

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Compliance with Other Relevant Sectionsfort from companies. However, there are a number of other sections that require a practical response to ensure the overall compliance process achieves its objectives. This chapter does not detail the activities of the PCAOB except where they are strictly relevant.