SARBANES-OXLEY SECTION 404 - Internal Audit Software

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?..21F. Defining the Detailed Scope for SECTION 404 ..251) Using a Top-down and Risk-based Approach to Defining the Scope ..252) The Detailed Process for Defining the Scope ..273) Materiality ..284) Significant Accounts and Disclosures ..285) Financial Statement Assertions.

The Institute of Internal Auditors / www.theiia.org 1 Introduction Various organizations have provided guidance on the subject of Section 404 and management’s

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