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. getAbstract.com 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.
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.