How is A-123 different from Section 404 of the SOX Act?
What is required of federal agencies with the revision of A-123?
The definitive guide for federal compliance with OMB Circular A-123 and SOX Section 404, OMB Circular A-123 and Sarbanes-Oxley: Management"s Responsibility for Internal Control in Federal Agencies leads readers through every step of the planning, evaluation, testing, and reporting/collecting of processes associated with OMB Circular A-123 and SOX Section 404 compliance, including:
- Internal control criteria
- Internal control assessment: project planning
- Identifying significant control objectives
- Documentation of significant controls
- Testing and evaluating entity-level controls and activity-level controls
The result of numerous consultations over many years with accountants, auditors, financial managers, and systems consultants specializing in the financial management issues of the federal government, this hands-on guide quickly brings you up to speed on the latest revisions and rules in federal financial internal control requirements. Это и многое другое вы найдете в книге OMB Circular A-123 and Sarbanes-Oxley: Management's Responsibility for Internal Control in Federal Agencies (Cornelius E. Tierney, Edward F. Kearney, Roldan Fernandez, Jeffrey W. Green, Michael J. Ramos, Kearn)