SOX105. Sarbanes-Oxley for Dummies- 20 hours. Objectives
|
|
|
- Polly Stokes
- 10 years ago
- Views:
Transcription
1 SOX105 Sarbanes-Oxley for Dummies- 20 hours Objectives In plain English, this completely reliable handbook walks you through the new and revised SOX laws, introduces compliance strategies for changed and unchanged guidelines, and gives you an effective framework for implementation You ll find out how to create an efficient audit committee, purchase and use SOX software solutions, and make practical, cost-effective decisions in your initial compliance year and beyond. You ll also find proven strategies for staying public or going private and learn how to deal with all those SOX forms. Discover how to: Establish SOX standards for IT professionals Minimize compliance costs in every area of your company Survive a section 404 audit Avoid litigation under SOX Anticipate future rules and trends Create a post-sox paper trail Bolster your company s standing and reputation Work with SOX in a small business Meet new SOX standards Build a board that can t be bought Comply with all SOX management mandates Complete with invaluable tips on how to form an effective audit committee, Sarbanes-Oxley For Dummies is the resource you need to keep your SOX clean. Chapter 1 The SOX Saga Course Outline
2 After completing Chapter 1, you should comprehend the following: 1. Plowing through the politics of SOX 2. Combating corruption under SOX: everyone has a role 3. A summary of SOX: taking it one title at a time 4. Some things SOX doesn t say: SOX myths Chapter 2 SOX in Sixty Seconds After completing Chapter 2, you should comprehend the following: 1. Reestablishing control after the scandals 2. Four squeaky clean SOX objectives 3. How SOX protects the investing public 4. Rapid rulemaking regrets Chapter 3 SOX and Securities Regulations After completing Chapter 3, you should comprehend the following: 1. Pre-SOX securities laws 2. The scope of SOX: securities and issuers 3. The post-sox paper trail 4. Behind the 8-K ball after SOX 5. Annual SEC scrutiny after SOX 6. Why privately held companies care about SOX Chapter 4 SOX and Factual Financial Statements After completing Chapter 4, you should comprehend the following: 1. Auditing the auditors: 2007 guidance from the SEC 2. SOX s recipe for seeking out cooked books 3. Finding financial information 4. Accessing annual reports 5. Surfing SEC filings Chapter 5 What s New for Non-Accelerated Filers
3 After completing Chapter 5, you should comprehend the following: 1. A SOX update for small companies 2. Getting the auditor s opinion Chapter 6 A New Audit Ambience After completing Chapter 6, you should comprehend the following: 1. How SOX rocks the accounting profession 2. An example of audit failure: Arthur Anderson 3. SOX as a substitute of self-regulation 4. Is there an independent auditor in the house? 5. What SOX says about CPA s 6. Section 404: The sin eater provision Chapter 7 A Board to Audit the Auditors After completing Chapter 7, you should comprehend the following: 1. Taking a new approach to audit oversight 2. Primary purposes of the PCAOB 3. Some practical PCAOB matters 4. PCAOB rules: old meets new 5. Evolving PCAOB polices and issues 6. When the PCAOB doesn t perform 7. Struggling for standards Chapter 8 The Almighty Audit Committee After completing Chapter 8, you should comprehend the following: 1. Deliver or delist: rules of the stock exchanges 2. From the audit committee annals 3. Starting with charter 4. The audit committee interface 5. Some stricter NYSE rules 6. Membership requirements 7. Day-to-day committee responsibilities
4 Chapter 9 Building Boards that Can t be Bought After completing Chapter 9, you should comprehend the following: 1. Some background about boards 2. In search of independent directors 3. Forming committees for nominating directors 4. Regulating director compensation 5. Some exempt boards for the moment Chapter 10 SOX: Under New Management After completing Chapter 10, you should comprehend the following: 1. Chiefly responsible: CEOs and CFOs 2. A Section 302 certification checklist 3. Clearing up common Section 302 questions 4. Viewing control as a criminal matter: Section More reporting responsibilities for management and auditors: Section Taking internal control seriously 7. Seeking out sub-certifications 8. Some good advice for CEOs and CFOs Chapter 11 More Management Mandates After completing Chapter 11, you should comprehend the following: 1. Codifying the corporate conscience 2. New rules for stock selling and telling 3. Prohibiting personal loans 4. Banning blackout trading 5. Making managers pay personally 6. Stopping audit inference Chapter 12 Clearing up Confusion about Control After completing Chapter 12, you should comprehend the following: 1. The nuts and bolts of Section When do companies have to comply with Section 404?
5 3. Section 302 internal control versus Section 404 internal control 4. Controlling the cost of compliance Chapter 13 Surviving a Section 404 Audit After completing Chapter 13, you should comprehend the following: 1. Dividing responsibilities in a Section 404 audit 2. What is (and is not) related to the audit 3. Complying with auditing standard No Flunking a Section 404 audit Chapter 14 Taking the Terror out of Testing After completing Chapter 14, you should comprehend the following: 1. The price of the project 2. Hail to the documents 3. Caveats about controls 4. Ogling the outside vendors: SAS 70 reports 5. Evaluating control with the COSO framework Chapter 15 Getting Technical with SOX After completing Chapter 15, you should comprehend the following: 1. Some specific SOX sections that talk to techies 2. Getting a SOX-ified system in place when. 3. Evaluating your systems after SOX 4. Preventing control problems before they happen 5. Falling back on COBIT Chapter 16 Surveying SOX Software After completing Chapter 16, you should comprehend the following: 1. Some SOX software trends 2. Identifying the types of software on the market 3. Shopping for SOX software 4. SOX meets cousin IT
6 5. The COSO standards for software 6. Complying with COBIT Chapter 17 Working with some Actual SOX Software After completing Chapter 17, you should comprehend the following: 1. Doing your research before a software installation 2. Getting to know SarbOxPro 3. Opting for other types of software solutions Chapter 18 Lawsuits under SOX After completing Chapter 18, you should comprehend the following: 1. The smoking gun: knowledge 2. The first big SOX trial: Richard Scrushy 3. Another test of the ignorance defense: Kenneth Lay 4. Timing is everything: Anderson, Ernst, and KPMG 5. The Gemstar Case: Interpreting Section Suing under SOX Section Suing under Section 806: the whistle-blower provision Chapter 19 The Surprising Scope of SOX After completing Chapter 19, you should comprehend the following: 1. Outsourcing under SOX 2. Extending SOX principles to not-for-profits 3. SOX and foreign companies Chapter 20 Ten Ways to Avoid Getting Sued or Criminally Prosecuted Under SOX After completing Chapter 20, you should comprehend the following: 1. Maintain an active and visible audit committee 2. Communicate about how to communicate 3. Combat policy paranoia and Section 404 audit-chondria 4. Keep bonuses within bounds
7 5. Separate the whistle-blowers from the whiners 6. Invest in IT tools and tricks 7. Do something with all that data 8. Disclose triggering events on time 9. Document what s delegated 10. Focus on product and service delivery Chapter 21 Ten Tips for an Effective Audit Committee After completing Chapter 21, you should comprehend the following: 1. Pick the right number of members 2. Set up subcommittees 3. Find a financial expert 4. Create questionnaires 5. Adopt a smarter charter 6. Keep track of complaints 7. Communicate liberally 8. Report annually 9. Identify conflicts..and nonconflicts 10. Give notice when needed Chapter 22 Ten Smart Management Moves After completing Chapter 22, you should comprehend the following: 1. Form a disclosure committee 2. Set reporting schedules 3. Have more meetings and send less 4. Challenge outdated and overly detailed policies 5. Review reports with their preparers 6. Keep up with current certification requirements 7. Avoid animosity with the audit committee 8. Don t confuse certification with control 9. Consider getting subcertifications 10. Track all the timelines Chapter 23 Ten Things you can t Ask an Auditor to do After SOX..295 After completing Chapter 23, you should comprehend the following:
8 1. Keep your books 2. Fix your financial information systems 3. Appraise a company property 4. Act as an actuary 5. Perform internal audit services for your company 6. Fill in for your management team 7. Be a headhunter 8. Advise you on investments 9. Dispense legal advice 10. Give you an expert opinion Chapter 24 Top Ten Places to Get Smart about SOX After completing Chapter 24, you should comprehend the following: 1. Sample SOX-online 2. Peruse the PCAOB website 3. Visit the SEC website 4. Get inside Sarbanes-Oxley trenches 5. Link to the AICPA website 6. Frequent the forum 7. Click on the COSO website 8. Find the FEI website 9. Spring for a subscription to compliance week 10. Don t forget Wikipedia!
Corporate Governance - Implementation, Challenges and Trends
Corporate Governance - Implementation, Challenges and Trends Felix Horber, Legal & Compliance Risk Assessment, UBS AG United Nations, Geneva, February 9, 2005 Overview General Implementation Challenges
BAKER HUGHES INCORPORATED. CHARTER OF THE AUDIT/ETHICS COMMITTEE OF THE BOARD OF DIRECTORS (as amended and restated October 24, 2012)
BAKER HUGHES INCORPORATED CHARTER OF THE AUDIT/ETHICS COMMITTEE OF THE BOARD OF DIRECTORS (as amended and restated October 24, 2012) The Board of Directors of Baker Hughes Incorporated (the Company ) has
EFFECT OF THE SARBANES-OXLEY ACT OF 2002
EFFECT OF THE SARBANES-OXLEY ACT OF 2002 August 15, 2002 President Bush signed the Sarbanes-Oxley Act of 2002 (the Act ) into law on July 30, 2002, after numerous business and accounting scandals had rocked
Sarbanes-Oxley Compliance: Section 404-Past, Present, and Future
Sarbanes-Oxley Compliance: Section 404-Past, Present, and Future BADM 590/395 IT Governance MS1 Professor Michael Shaw Submitted by: Amy Smith BA in MIS University of Illinois at Urbana-Champaign Smith
Sarbanes/Oxley Act: Accounting/Corporate Governance Reform
: Accounting/Corporate Governance Reform David W. Powers, Jr. Senior Financial Analyst Banking Supervision & Regulation Virginia Bank Directors College Spring 2003 OVERVIEW Enacted July 30, 2002 Enhances
Assessment of SOX implementation - from an Internal Audit perspective
School of Management, 10 credits Assessment of SOX implementation - from an Internal Audit perspective Author: Linda M Palmer Contact: [email protected] Supervisor: Britt Aronsson Submission Date:
This article will provide background on the Sarbanes-Oxley Act of 2002, prior to discussing the implications for business continuity practitioners.
Auditing the Business Continuity Process Dr. Eric Schmidt, Principal, Transitional Data Services, Inc. Business continuity audits are rapidly becoming one of the most urgent issues throughout the international
Sarbanes-Oxley Compliance Workbook. From Zero to SOX. Sarbanes-Oxley Compliance Workbook. sensiba san filippo www.ssfllp.com sox@ssfllp.
From Zero to SOX Zero to SOX An Overview The goals of a program to meet SOX 404 requirements go far beyond compliance. The process of building a sustainable, comprehensive internal control environment
Restaurant Brands International Inc. A corporation continued under the laws of Canada. Audit Committee Charter Originally adopted December 11, 2014
Overview Restaurant Brands International Inc. A corporation continued under the laws of Canada Audit Committee Charter Originally adopted December 11, 2014 Amended October 30, 2015 This Charter identifies
Internal/External Audits
Internal/External Audits Joint World Bank/Federal Reserve System Seminar for Senior Bank Supervisors Arthur Lindo Federal Reserve Board Presentation Topics ❿Internal Audit, Corporate Governance and Controls
Fraud-Related Compliance
Fraud-Related Compliance Areas of Compliance, Part 1: FCPA, SOX, PCAOB, Dodd-Frank 2015 Association of Certified Fraud Examiners, Inc. Foreign Corrupt Practices Act (FCPA) Enacted to prohibit corrupt payments
COSO 2013 Internal Control Integrated Framework FRED J. PETERSON, PARTNER MOSS ADAMS LLP
COSO 2013 Internal Control Integrated Framework FRED J. PETERSON, PARTNER MOSS ADAMS LLP Disclaimer The material appearing in this presentation is for informational purposes only and should not be construed
COSO 2013 Internal Control Framework
COSO 2013 Internal Control A Guide to Implementation July 24, 2014 Justin Adamson Agenda COSO Background Changes to the Roadmap to Implementation Implementation Considerations & Lessons Learned 2 1 Who/What
AUDIT COMMITTEE CHARTER
AUDIT COMMITTEE CHARTER Purpose The Audit Committee ( Committee ) shall assist the Board of Directors (the Board ) in the oversight of (1) the integrity of the financial statements of the Company, (2)
February 2015. Sample audit committee charter
February 2015 Sample audit committee charter Sample audit committee charter This sample audit committee charter is based on observations of selected companies and the requirements of the SEC, the NYSE,
THE U.S. SARBANES-OXLEY ACT OF 2002: REFORMING CORPORATE GOVERNANCE AND DISCLOSURE
PRB 02-42E THE U.S. SARBANES-OXLEY ACT OF 2002: REFORMING CORPORATE GOVERNANCE AND DISCLOSURE Margaret Smith Law and Government Division 4 November 2002 PARLIAMENTARY RESEARCH BRANCH DIRECTION DE LA RECHERCHE
Japanese Guidelines for Internal Control Reporting Finalized Differences in Requirements Between the U.S. Sarbanes-Oxley Act and J-SOX
FLASH REPORT Japanese Guidelines for Internal Control Reporting Finalized Differences in Requirements Between the U.S. Sarbanes-Oxley Act and On February 15, 2007, the Business Accounting Council of the
The Sarbanes-Oxley Act : effects on public accounting firms
The University of Toledo The University of Toledo Digital Repository Theses and Dissertations 2012 The Sarbanes-Oxley Act : effects on public accounting firms Yun Jin The University of Toledo Follow this
Ten Steps to SOX Compliance for Smaller Public Companies
Presented by: Bob Benoit Lord & Benoit, LLC One West Boylston St. Worcester, MA 01605 (508) 853-6404 Ten Steps to SOX Compliance for Smaller Public Companies Team IT Controls Timeline Effectiveness Of
Sarbanes-Oxley Section 404: Management s Assessment Process
Sarbanes-Oxley Section 404: Management s Assessment Process Frequently Asked Questions ADVISORY Contents 1 Introduction 2 Providing a Road Map for Management 3 Questions and Answers 3 Section I. Planning
Chapter 2 Highlights: M&A and Compliance With The Sarbanes-Oxley Act of 2002
Chapter 2 Highlights: M&A and Compliance With The Sarbanes-Oxley Act of 2002 Excerpted From The Complete Guide to Mergers And Acquisitions: Process Tools To Support M&A Integration At Every Level Second
code of Business Conduct and ethics
code of Business Conduct and ethics Introduction This document provides information about our Code of Business Conduct and Ethics. All directors, officers and employees are individually and collectively
CHARTER PEOPLE S UNITED FINANCIAL, INC. AUDIT COMMITTEE
CHARTER PEOPLE S UNITED FINANCIAL, INC. AUDIT COMMITTEE Purpose and Authority: The Audit Committee (the Committee ) of People s United Financial, Inc. (together with its subsidiary People s United Bank
What Should IS Majors Know About Regulatory Compliance?
What Should IS Majors Know About Regulatory Compliance? Working Paper Series 08-12 August 2008 Craig A. VanLengen Professor of Computer Information Systems/Accounting Northern Arizona University The W.
BOTTOMLINE TECHNOLOGIES (DE), INC. AUDIT COMMITTEE CHARTER
BOTTOMLINE TECHNOLOGIES (DE), INC. AUDIT COMMITTEE CHARTER A. Purpose The purpose of the Audit Committee is to assist the Board of Directors oversight of: the Company s accounting and financial reporting
How To Set Up A Committee To Check On Cit
CIT Group Inc. Charter of the Audit Committee of the Board of Directors Adopted: October 22, 2003 Last Amended: April 20, 2015 I. PURPOSE The purpose of the Committee is to assist the Board in fulfilling
The Committee of Sponsoring Organizations of the Treadway Commission
The Committee of Sponsoring Organizations of the Treadway Commission Request for Proposal to Develop Additional Application Guidance on Monitoring, Including Tools and Techniques October 17, 2006 The Committee
DELAWARE GOVERNANCE PRINCIPLES Steptoe & Johnson LLP (Overview) David Roll Richards, Layton & Finger, P.A. Samuel A. Nolen
Last Updated: June 2013 DELAWARE GOVERNANCE PRINCIPLES Steptoe & Johnson LLP (Overview) David Roll Richards, Layton & Finger, P.A. Samuel A. Nolen Table of Contents 1. The Sarbanes-Oxley Good Governance
PERFORMANCE FOOD GROUP COMPANY AUDIT COMMITTEE CHARTER
PERFORMANCE FOOD GROUP COMPANY AUDIT COMMITTEE CHARTER I. PURPOSE The Audit Committee (the Committee ) shall: A. Provide assistance to the Board of Directors (the Board of Directors ) of Performance Food
CORPORATE GOVERNANCE AND SECURITIES LAWS
CORPORATE GOVERNANCE AND SECURITIES LAWS A Public Company Handbook Curtis, Mallet-Prevost, Colt & Mosle LLP Lawrence Goodman Valarie A. Hing Jeffrey N. Ostrager Copyright 2010 Curtis, Mallet-Prevost, Colt
Guide to the Sarbanes-Oxley Act:
Guide to the Sarbanes-Oxley Act: internal Control Reporting Requirements Frequently Asked Questions Regarding Section 404 Fourth Edition Table of Contents Page No. Introduction... 1 Applicability of Section
EVOGENE LTD. (THE COMPANY ) AUDIT COMMITTEE CHARTER
EVOGENE LTD. (THE COMPANY ) AUDIT COMMITTEE CHARTER The Board of Directors (the Board ) of the Company has constituted and established an Audit Committee (the Committee ) with the authority, responsibility
The Upside of Risk: Enterprise Risk Management and Public Real Estate Companies
The Upside of Risk: Enterprise Risk Management and Public Real Estate Companies James Barkley, Simon Property Group, Inc. and David E. Weiss, DDR Corp. Introduction: As lawyers, particularly real estate
This is Appendix A: Sarbanes-Oxley and Other Recent Reforms, appendix 1 from the book Governing Corporations (index.html) (v. 1.0).
This is Appendix A: Sarbanes-Oxley and Other Recent Reforms, appendix 1 from the book Governing Corporations (index.html) (v. 1.0). This book is licensed under a Creative Commons by-nc-sa 3.0 (http://creativecommons.org/licenses/by-nc-sa/
Guide to Public Company Auditing
Guide to Public Company Auditing The Center for Audit Quality (CAQ) prepared this Guide to Public Company Auditing to provide an introduction to and overview of the key processes, participants and issues
GODADDY INC. CORPORATE GOVERNANCE GUIDELINES. Adopted as of February 3, 2015
GODADDY INC. CORPORATE GOVERNANCE GUIDELINES Adopted as of February 3, 2015 The following corporate governance guidelines have been adopted by the Board of Directors (the Board ) of GoDaddy Inc. (the Company
FEDERAL HOME LOAN BANK OF DALLAS CORPORATE GOVERNANCE
FEDERAL HOME LOAN BANK OF DALLAS CORPORATE GOVERNANCE February, 14 2014 CORPORATE GOVERNANCE PRINCIPLES The Federal Home Loan Bank of Dallas ( Bank ) has adopted the following set of corporate governance
CONSULTATION PAPER ON RISK MANAGEMENT AND INTERNAL CONTROL: REVIEW OF THE CORPORATE GOVERNANCE CODE AND CORPORATE GOVERNANCE REPORT
CONSULTATION PAPER ON RISK MANAGEMENT AND INTERNAL CONTROL: REVIEW OF THE CORPORATE GOVERNANCE CODE AND CORPORATE GOVERNANCE REPORT June 2014 CONTENTS Page No. CONTENTS... 1 EXECUTIVE SUMMARY... 1 CHAPTER
Does SOX Section 404 Curb Material Misstatements?
Does SOX Section 404 Curb Material Misstatements? Mei Feng Assistant Professor of Accounting Katz School of Business, University of Pittsburgh [email protected] Chan Li Assistant Professor of Accounting
NEW JERSEY GOVERNANCE PRINCIPLES Day Pitney LLP Lori J. Braender
Last Updated: January 2012 NEW JERSEY GOVERNANCE PRINCIPLES Day Pitney LLP Lori J. Braender Table of Contents 1. The Sarbanes-Oxley Good Governance Principles 2. IRS Encourages Good Governance Policies
The SEC s Whistleblower Program Christian Bartholomew June 2012 Sarah Nilson
The SEC s Whistleblower Program Christian Bartholomew June 2012 Sarah Nilson Christian Bartholomew (202) 682-7070 / (305) 416-3763 [email protected] Mr. Bartholomew leads the firm s securities
Stock Plan Administration in the Age of Sarbanes-Oxley. Compliance Considerations for Administrators
White Paper Stock Plan Administration in the Age of Sarbanes-Oxley Compliance Considerations for Administrators The information published in this paper is of a general nature and is intended merely as
2. What do people mean when they say "Sarbanes-Oxley"?
SARBANES-OXLEY: WHAT IT MEANS TO NONPROFITS Marcus S. Owens Caplin & Drysdale, Chartered One Thomas Circle, NW, Suite 1100 Washington, DC 20005 202-862- 5020/mso(a),capdale.com 1. Introduction On July
Directors and Officers Liability Insurance Guidance and Advice for Risk Managers
Directors and Officers Liability Insurance Guidance and Advice for Risk Managers The insurance market has responded to recent corporate failures by requiring more information from organisations seeking
HEWLETT-PACKARD COMPANY BOARD OF DIRECTORS AUDIT COMMITTEE CHARTER
HEWLETT-PACKARD COMPANY BOARD OF DIRECTORS AUDIT COMMITTEE CHARTER I. Purpose and Authority The purpose of the Audit Committee (the Committee ) of the Board of Directors (the Board ) of Hewlett-Packard
CVS HEALTH CORPORATION A Delaware corporation (the Company ) Audit Committee Charter Amended as of September 24, 2014
CVS HEALTH CORPORATION A Delaware corporation (the Company ) Audit Committee Charter Amended as of September 24, 2014 Purpose The Audit Committee (the Committee ) is created by the Board of Directors of
ACC 215 ETHICS IN ACCOUNTING. Upon completion of this course, the student will be able to:
ACC 215 ETHICS IN ACCOUNTING COURSE DESCRIPTION: Perequisites: ACC 121 Corequistites: None This course introduces students to professional codes of conduct and ethics adopted by professional associations
Audit Committee Charter Altria Group, Inc. In the furtherance of this purpose, the Committee shall have the following authority and responsibilities:
Audit Committee Charter Altria Group, Inc. Membership The Audit Committee (the Committee ) of the Board of Directors (the Board ) of Altria Group, Inc. (the Company ) shall consist of at least three directors
KENTUCKY GOVERNANCE PRINCIPLES Wyatt, Tarrant & Combs, LLP Emily Lamb
Last Updated: January 2010 KENTUCKY GOVERNANCE PRINCIPLES Wyatt, Tarrant & Combs, LLP Emily Lamb Table of Contents 1. The Sarbanes-Oxley Good Governance Principles 2. IRS Encourages Good Governance Policies
Conceptual Basis of Internal Audit
A Conceptual Basis of Internal Audit 1 Nature and Content of Audits 1.1 General Definition of Audit Key Points During audits, an independent party compares the existing condition to predetermined criteria
CORPORATE GOVERNANCE GUIDELINES. (Adopted as of June 2, 2014)
CORPORATE GOVERNANCE GUIDELINES (Adopted as of June 2, 2014) The following corporate governance guidelines have been approved and adopted by the Board of Directors (the Board ) of Arista Networks, Inc.
GREAT PLAINS ENERGY INCORPORATED BOARD OF DIRECTORS CORPORATE GOVERNANCE GUIDELINES. Amended: December 9, 2014
GREAT PLAINS ENERGY INCORPORATED BOARD OF DIRECTORS CORPORATE GOVERNANCE GUIDELINES Amended: December 9, 2014 Introduction The Board of Directors (the Board ) of Great Plains Energy Incorporated (the Company
Investor Sub Advisory Group GOING CONCERN CONSIDERATIONS AND RECOMMENDATIONS. March 28, 2012
PCAOB Investor Sub Advisory Group GOING CONCERN CONSIDERATIONS AND RECOMMENDATIONS March 28, 2012 Auditing standards requiring auditors to issue going concern opinions have existed for several decades.
The Sarbanes-Oxley Act of 2002: Recommendations for Higher Education
The Sarbanes-Oxley Act of 2002: Recommendations for Higher Education This report addresses recommendations of the National Association of College and University Business Officers (NACUBO) with respect
CHARTER FOR THE THE REGULATORY, COMPLIANCE & GOVERNMENT AFFAIRS COMMITTEE CHARTER THE BOARD OF DIRECTORS
CHARTER FOR THE THE REGULATORY, COMPLIANCE & GOVERNMENT AFFAIRS COMMITTEE CHARTER OF THE BOARD OF DIRECTORS OF Copyright/permission to reproduce Materials in this document were produced or compiled by
Dodd-Frank s Whistleblower Bounty Provisions: The First Wave of Tips Filed with the SEC and What Public Companies Should Do Now
Dodd-Frank s Whistleblower Bounty Provisions: The First Wave of Tips Filed with the SEC and What Public Companies Should Do Now Mike Delikat, ORRICK ([email protected]; 212.5065230) The Dodd-Frank Act
Sarbanes-Oxley Control Transformation Through Automation
Sarbanes-Oxley Control Transformation Through Automation An Executive White Paper By BLUE LANCE, Inc. Where have we been? Where are we going? BLUE LANCE INC. www.bluelance.com 713.255.4800 [email protected]
Charter of the Audit Committee of the Board of Directors
Charter of the Audit Committee of the Board of Directors Dated as of April 27, 2015 1. Purpose The Audit Committee is a committee of the Board of Directors (the Board ) of Yamana Gold Inc. (the Company
Requirements for Public Company Boards
Public Company Advisory Group Requirements for Public Company Boards Including IPO Transition Rules December 2013 Introduction. 1 The Role and Authority of Independent Directors. 2 The Definition of Independent
The Impact of Sarbanes-Oxley on the Collections Process. A Decision Analytics briefing paper from Experian
The Impact of Sarbanes-Oxley on the Collections Process A Decision Analytics briefing paper from Experian February 2007 Introduction This briefing paper reviews how the use of an automated debt management
A Sarbanes-Oxley Roadmap to Business Continuity
A Sarbanes-Oxley Roadmap to Business Continuity NEDRIX Conference June 23, 2004 Dr. Eric Schmidt [email protected] Control Solutions International TECHNOLOGY ADVISORY, ASSURANCE & RISK MANAGEMENT
HALOZYME THERAPEUTICS, INC. CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS ORGANIZATION AND MEMBERSHIP REQUIREMENTS
HALOZYME THERAPEUTICS, INC. CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS I. STATEMENT OF POLICY The Audit Committee (the Committee ) of the Board of Directors (the Board ) of Halozyme Therapeutics,
Valuing and Reporting Plan Investments
Valuing and Reporting Plan Investments PLAN ADVISORY Table of Contents Introduction 2 Your Responsibility for Reporting Plan Investments 3 Your Responsibility for Valuing Investments and Establishing
CHARTER FOR THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS SIGMA DESIGNS, INC. (As adopted by the Board of Directors effective as of May 2010)
CHARTER FOR THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF SIGMA DESIGNS, INC. (As adopted by the Board of Directors effective as of May 2010) PURPOSE: The purpose of the Audit Committee of the Board
Internal Control Strategies. A Mid to Small Business Guide
Brochure More information from http://www.researchandmarkets.com/reports/2325460/ Internal Control Strategies. A Mid to Small Business Guide Description: Praise for Internal Control Strategies A Mid to
Sarbanes-Oxley Compliance and Identity and Access Management
A Bull Evidian White Paper Summary of Contents Introduction Sarbanes-Oxley Reference Framework IAM and Internal Controls over Financial Reporting Features Improve Efficiency with IAM Deploying IAM to Enforce
Shulman Rogers Government Investigations Practice. By: Jacob S. Frenkel, Chair Date: January 13, 2016
Shulman Rogers Government Investigations Practice By: Jacob S. Frenkel, Chair Date: January 13, 2016 Government Investigations: White Collar Crime Worst case scenario Yes, it can end badly 2 Revolving
Navigating the Standards for Information Technology Controls
Navigating the Standards for Information Technology Controls By Joseph B. O Donnell and Yigal Rechtman JULY 2005 - Pervasive use of computers, along with recent legislation such as the Sarbanes- Oxley
Sarbanes-Oxley Section 404: Compliance Challenges for Foreign Private Issuers
Sarbanes-Oxley Section 404: Compliance s for Foreign Private Issuers Table of Contents Requirements of the Act.............................................................. 1 Accelerated Filer s...........................................................
FAIRCHILD SEMICONDUCTOR INTERNATIONAL, INC. CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS (As Amended through December 11, 2013)
FAIRCHILD SEMICONDUCTOR INTERNATIONAL, INC. CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS (As Amended through December 11, 2013) I. Audit Committee Purpose The audit committee is appointed by
MAINE GOVERNANCE PRINCIPLES Bernstein Shur Kevan Rinehart and Beth Sellers
MAINE GOVERNANCE PRINCIPLES Bernstein Shur Kevan Rinehart and Beth Sellers Table of Contents 1. The Sarbanes-Oxley Good Governance Principles 2. IRS Encourages Good Governance Policies 3. Good Governance
Learning Objectives. After studying this chapter, you should be able to: Auditing standards relevant to this topic. For private companies
Chapter 1 What Is Auditing? Learning Objectives After studying this chapter, you should be able to: 1. Describe auditing and explain why it is important. 2. Explain the unique characteristics of the auditing