Manager's Guide to the Sarbanes-Oxley Act: Improving Internal Controls to Prevent Fraud / Edition 1

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Need help ensuring your campany complys with Sarbanes-Oxley? Armed with this hands-on guide, you can detect early signs of fraud and operational loss, and safeguard your job, your employees' jobs, and the long-term success of your company. Don't let fraud derail your career. Protect yourself with the fail-safe Control Smart method found in Manager's Guide to the Sarbanes-Oxley Act.

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Product Details

  • ISBN-13: 9780471569756
  • Publisher: Wiley
  • Publication date: 2/20/2004
  • Edition number: 1
  • Pages: 256
  • Sales rank: 1,001,518
  • Product dimensions: 6.22 (w) x 9.24 (h) x 0.87 (d)

Meet the Author

SCOTT GREEN, CPA, is the Global Head of Audit and Compliance for Weil, Gotshal & Manges, one of the largest law firms in the world and a leader in the practice of corporate governance. A graduate of the University of Idaho and the Harvard Business School, he is a recognized expert on management controls with more than fifteen years of experience in the field. He has also taught finance and banking at Hofstra University.

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Table of Contents




Chapter 1: Sarbanes-Oxley Myth.

Legislating Evil Out of Our Corporations.

Employees, Fraud, and Lessons Forgotten.

Why You Should Not Rely on Auditors.

You Can’t Trust the Lawyers Either.

Supporting the Fraud Culture.

What Really Works.

Chapter 2: Control Smart Approach.

Smart Basics.

Case Study: Andy Fastow’s Shell Game.

Chapter 3: Threats and Dangers.

How to Recognize a Pending Nightmare.

I See It. Should I Worry?

Whose Job Is It Anyway?

Chapter 4: Know Yourself.

Do You Have Decision Rights?

Key Activities Model.

Tell Your Story.

Chapter 5: Identify Where You AreVulnerable.

What Are Controls?

Pull Levers—Often.

Activities That Improve Your Business.

Chapter 6: Smart Links.

Step 1: Establish Behavioral Boundaries.

Step 2: Choose Your Customers.

Step 3: Did You Get What You Paid For?

Case Study: Greed’s Siren Song: Dennis Kozlowski.

Step 4:Who’s Reading Your E-mail?

Step 5:What’s It Really Worth?

Step 6: Growth Busters!

Step 7: Has Your Ship Sailed?

Step 8: Keep Everyone Happy.

Step 9: Cash Is the Same as Money.

Step 10:Where Did It Go? How Do You Know?

Step 11:Take Your Temperature Often.

Step 12: Speaking Out Loud to a Crowd.

Case Study:The Cynthia Cooper Story.

Step 13: Knowing the Best and Brightest.

Chapter 7: Protect Yourself.

Find Those Gaps:The Dentex Case.

Applying Smart Links.

Interrupting an Embezzlement.

Finishing the Job.

Applying Smart Links to Financial Reporting Processes.

Chapter 8: Monitor Your Health.

What Is Driving Your Business?

We Know We Are Better!

Are We There Yet?

What Happens Now?

Chapter 9: A Call to Action.


Appendix A: Statement of Values.

Appendix B: Key Performance Indicator Reporting.

Appendix C: Examples of Key Performance Indicators.

Appendix D: Control Activities.

Appendix E: Example of Section 302 Certification.

Appendix F: Attestation Checklist.



Subject Index.

Company Index.

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Sort by: Showing all of 6 Customer Reviews
  • Anonymous

    Posted February 23, 2005

    Packed with Knowledge !

    The Sarbanes-Oxley Act is one of the most complex, costly pieces of legislation to emerge from Congress in the past two decades. Author Scott Green considers the legislation itself to be a risk - not merely to managers who might find themselves disgraced or imprisoned for mere mistakes and oversights, but also to the productive forces of American capitalism. His book outlines a process for identifying and managing the kind of risk that might result in violations of Sarbanes-Oxley. His approach is blessedly free from jargon and almost intuitively obvious. Other things about this book make it appealing to a reader who has waded through other analyses of Sarbanes-Oxley and who is concerned about full compliance. First, without oversimplifying, Green presents his prescription in simple, straightforward terms. Second, he does not make an overt sales pitch for his firm¿s consulting services. Third, he has apparently not service-marked his favorite terminology, such as 'Smart Links.' This restraint confirms that he actually has something to say to you, and is not merely trying to drum up business. What he has to say is not stunning or new, nor is it presented in sparkling prose, but we find it reasonably useful and well worth a manager¿s time to read.

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  • Anonymous

    Posted April 21, 2004

    Informative and Enjoyable Reading

    Sarbanes-Oxley Act (SOA) is probably the single most important law affecting corporate governance and financial disclosure since the US securities laws of the early 1930s. This book describes in a practical and concise manner the complexity of Sarbanes-Oxley Act for non-financial managers and directors and gives a pathway model to develop an efficient control environment of businesses. I found very useful and straightforward to implement the Control Smart approach to help obliterate vulnerabilities and develop a strong defense against corporate fraud. I think that this book is a valuable, must read guide for both, financial and non-financial managers. I would also recommend it as reference manual for management training programs as well as business schools.

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  • Anonymous

    Posted March 2, 2004

    Clear Communication on Preventing Fraud and Protecting any Size Business

    Reads very easily and will be a help to business people, no matter their background.

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  • Anonymous

    Posted February 24, 2004

    Highly recommended...Here's what you get with this book:

    A knowledgeable executive with valuable hands-on experience and an ability to communicate in a no-fluff manner has spelled out everything today's manager needs to know in order to establish and nurture a strong framework of internal controls. In this book, Scott Green has presented captivating real-world examples that emphasize both the importance of a strong internal control structure and the ramifications of a fraudulent corporate culture. He has boiled down the complexity of Sarbanes-Oxley into a clear and concise tool for managers of small and mid-sized companies. And, he's done all of this in such a way that makes for a very interesting read.

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  • Anonymous

    Posted March 3, 2004

    An Invaluable Tool

    This book is highly accessible and the concepts easy to understand, with many real-life examples to help the reader focus. It will prove most useful to board members, corporate counsel, executives and managers who often are not trained to evaluate internal controls but who now must understand not only controls assessment, but also the inherent risks associated with these processes. Small and mid-cap companies can benefit from this book as it should help them defray the costs of implementing increased controls and compliance.

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  • Anonymous

    Posted March 25, 2004

    Smooth reading and very informative!

    I found the book to be smooth reading and very informative. The book provides detailed examples of internal control issues from actual companies. I have a newfound understanding of these issues now, because of the level of detail and the varied perspectives provided in by the author. I would recommend this book to anyone in a managerial position concerned with internal controls in their organization.

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