Beyond Sarbanes-Oxley Compliance

ANNE M. MARCHETTI is a practice director for Parson Consulting, a global consulting firm focused on finance, accounting, and business strategy. She is the national leader of their Sarbanes-Oxley practice.

“…full of pragmatic advice on achieving and sustaining compliance” (Supply Management, 5th January 2005)

• PART ONE: INITIAL COMPLIANCE. 1. Sarbanes-Oxley Act Overview.2. Overview of Sarbanes-Oxley Sections 302, 404, and 409.3. Determining Organizational Readiness.4. The "Path" Approach to Compliance.PART TWO: ONGOING MAINTENANCE AND MONITORING.5. Change Management.6. Ongoing Compliance Activities.7. Audit Function Considerations.8. Other On-Going Compliance Issues.PART THREE: BEYOND COMPLIANCE.9. Process Improvement Considerations.10. International Financial Reporting Standards.11. Non US Based Companies and Sarbanes-Oxley Compliance.12. Financial Services Compliance Initiatives.Appendix A: Sarbanes-Oxley Section 302.Appendix B: Sarbanes-Oxley Section 404.Appendix C: Sarbanes-Oxley Section 409.Appendix D: Evaluation Questions to Understand the Current State of Control Processes.Appendix E: Internal Control Over Financial Reporting.Appendix F: Evaluating Control Deficiencies.Appendix G: Sample Documentation.Appendix H: AS2 Control Testing Provisions.Appendix I: Responsibilities of Internal Auditing.Appendix J: Actual Internal Control Disclosures.Index.