Transcription of SARBANES-OXLEY SECTION 404
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SARBANES-OXLEY SECTION 404
SARBANES-OXLEY SECTION 404:A Guide for Management by Internal Controls PractitionersSARBANES-OXLEY SECTION 404:A Guide for Management by Internal Controls PractitionersThe Institute of Internal Auditors2nd Edition, January 2008 The Institute of Internal Auditors / iTable of ContentsAbout the Second to Use This Guide .. for the CEO and CFO ..3A. SECTION 404: Rules or Principles ..9B. Revisiting the Principles of Internal Control ..11 The COSO Framework ..15C. What Constitutes an Effective System of Internal Control as it Relates to the Requirements of SECTION 404? ..18D. Who Is Responsible for Internal Controls? ..19E. What Is the Scope of Management s Assessment of the System of Internal Control Over Financial Reporting?
The U.S. Public Company Accounting Oversight Board (PCAOB) provided an updated stan-dard for external auditors in May 2007: AS 5, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements. Management actions are governed by the SEC and not the PCAOB. While the SEC endorsed
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