What is Sarbanes-Oxley? (Anglais) Broché – 1 mai 2004
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Descriptions du produit
Quatrième de couverture
Everything You Need to Know About the Sarbanes-Oxley Act--What It Is, What Your Company Must Do to Comply, and More
The Sarbanes-Oxley Act is unquestionably important to corporate America. It can also be complex and confusing, for everyone from the employees who must be doubly aware of what they can--and cannot--do to the officers who must take legal responsibility for the actions, errors, and omissions of those employees.
What is Sarbanes-Oxley? provides you with a plain-English overview of the Act to help ensure that your firm achieves and maintains top-to-bottom Sarbanes-Oxley Act (SOA) compliance. Written in clear, concise, and readable language, with helpful checklists so that no requirements are overlooked, this SOA primer covers:
- Guidelines for ensuring that your company's policies, procedures, systems, and controls are Sarbanes-Oxley compliant
- Management certification responsibilities--and noncompliance penalties--under Sections 302, 404, and 906
- Techniques for modifying existing control systems and programs to meet new SOA specifications
Today's most competitive corporations--rather than view Sarbanes-Oxley as a painful and costly-to-implement headache--are using SOA as an opportunity to both revitalize their business practices and strengthen their competitive positions. Get the details of what your firm must understand to meet the requirements of the Sarbanes-Oxley Act in McGraw-Hill's straightforward primer What is Sarbanes-Oxley?
Biographie de l'auteur
Guy P. Lander is an attorney with Davies Ward Phillips & Vineberg. A frequent speaker on the Sarbanes-Oxley Act, Lander is the author of several successful law books and former chairman of both the Committee on Securities Regulation and the Business Law Section for the New York State Bar Association. He lives in New York City.
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Commentaires client les plus utiles sur Amazon.com (beta)
It provides a good framework for parsing out specific provisions, and how they apply in a broad sense to organizations. Aside from the good accounting practices and control environment and attestation discussions, sections on corporate governance and board and committee composition is clear and concise.
Its a very good primer for anyone wanting to educate themself on the most important piece of legislation affecting corporate America to come down the pike in decades.
For the non-technical manager, who is, or will be (or should be) impacted by SOX, or to improve your own skills, I recommend this as a starting point on your road to enlightenment. Its every manager's responsibility to abide by the rules and protect your organization, and the 10 or so hours it will take you to read and understand this basic framework will put you on the right road and make you more valuable to your organization in the long run.
Its a critical piece of literature for any manager interested in educating and promoting their own knowledge base to further their careers, or, at the very least, remain current and protect what you'l achieved.
As a side note, SOX does not apply to non-publicly traded companies and 501C type organizations. READ THIS BOOK ANYWAY! There is always room for improvement in the internal control environment and for good corporate governance, and you can either lead or be dragged along with changes. Its only a matter or time before some scandal somewhere is going to break, and provisions of the Act will be expanded to more and more types of companies.
I read through the legislation. I'm not an attorney, and I wasn't motivated to cross reference the other laws/acts mentioned. In other words I just read the legislation as is, with no legal background.
When this book arrived, I expected it would provide information and/or interpretations that I was not able to get directly from reading the legislation and other free materials.
In truth, I found there was very little, if anything that I hadn't gathered directly from my other sources. If you are trying to learn what Sarbanes-Oxley is about and choose not to use the available information, this book does describe the basics.
I would not recommend it, because it does not significant add to, or simplify the information readily available for free.
The book does provide a "plan-English overview", from about 200,000 feet. In breadth, it does seem to cover each section of the act, but only from an exteremely high summary level.
I was hoping this would be "Sarbanes-Oxley" for dummies, but it doesn't either have the level of explanation or the wit of most "for dummies" books.
This book would be useful for someone who needed a very quick, high-level cursory introduction to Sarbanes-Oxley, but to suggest it is *everything* you, your employees or your company needs to know is absolutely crazy!