Summary of How to Comply with Sarbanes-Oxley Section 404

Assessing the Effectiveness of Internal Control

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How to Comply with Sarbanes-Oxley Section 404 book summary
Understanding Sarbanes-Oxley may take some technical probing – but that sure beats what happens if you don`t understand.


6 Overall

9 Applicability

5 Innovation

2 Style


Author Michael Ramos provides comprehensive, meticulously detailed information. He offers a detailed guide to evaluating your company’s internal controls. He addresses Sarbanes-Oxley Section 404 legislation, as well as associated Security and Exchange Commission (SEC) and Public Company Accounting Oversight Board (PCAOB) regulatory requirements, even covering the COSO and COBIT reporting frameworks. While expert and exhaustive, the book suffers from a dense, academic writing style. suggests it to those who seek a very detailed compliance overview and who already have experience with understanding auditing standards and related governmental regulations.

In this summary, you will learn

  • What steps your organization should take to fulfill the internal oversight requirements of Sarbanes-Oxley; and
  • How your internal controls and organizational management create the foundation of compliance.


The Stakes in SOX
Sarbanes-Oxley and associated Securities and Exchange Commission (SEC) and Public Company Accounting Oversight Board (PCAOB) regulations require managers to give an account of their organization’s financial reporting controls, including disclosure and internal measures...
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About the Author

Michael Ramos, CPA, is a consultant and writer who works with auditing and accounting technical matters. He has written general practice manuals, implementation guides and authoritative AICPA and accounting guides.

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