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

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In reaction to high-profile frauds and congressional legislation, the SEC mandated that managers of public companies certify that they have an operational system of internal controls. While larger companies can afford to spend millions of dollars to implement control system monitoring tools, managers of small to mid-sized companies can be unsure of how to move forward if their budgets can't accommodate expensive advisors and systems. Manager's Guide to the Sarbanes-Oxley Act provides a highly accessible, simple, and practical approach to help you assess your internal control structure at the transaction level. Designed to be "a cure for the Sarbanes-Oxley headache and common fraud," Manager's Guide to the Sarbanes-Oxley Act introduces the groundbreaking and practical "Control Smart" approach that not only meets the requirements of Sarbanes-Oxley, but also alerts you if operational controls stop working or are otherwise compromised. This simple template helps you identify and understand operational threats, and guides you through a comprehensive evaluation of your system of internal controls to mitigate these risks. 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: 408,821
  • Product dimensions: 6.22 (w) x 9.24 (h) x 0.87 (d)

Table of Contents

Ch. 1 Sarbanes-Oxley Myth 1
Ch. 2 Control Smart Approach 23
Ch. 3 Threats and Dangers 33
Ch. 4 Know Yourself 47
Ch. 5 Identify Where You Are Vulnerable 63
Ch. 6 Smart Links 81
Ch. 7 Protect Yourself 145
Ch. 8 Monitor Your Health 171
Ch. 9 A Call to Action 181
Epilogue 185
App. A Statement of Values 191
App. B Key Performance Indicator Reporting 194
App. C Examples of Key Performance Indicators 196
App. D Control Activities 198
App. E Example of Section 302 Certification 208
App. F Attestation Checklist 210
Notes 217
Bibliography 219
Subject Index 227
Company Index 233
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  • 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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