OMB Circular A-123 And Sarbanes-Oxley: Management's Responsibility for Internal Control in Federal Agencies

By Jeffrey W. Green, Cornelius E. Tierney, Roldan Fernandez, et al.

How is A-123 different from Section 404 of the SOX Act? What is required of federal agencies with the revision of A-123? The definitive guide for federal compliance with OMB Circular A-123 and SOX Section 404, OMB Circular A-123 and Sarbanes-Oxley: Management's Responsibility for Internal Control in Federal Agencies leads readers through every step of the planning, evaluation, testing, and reporting/collecting of processes associated with OMB Circular A-123 and SOX Section 404 compliance, including: * Internal control criteria * Internal control assessment: project planning * Identifying significant control objectives * Documentation of significant controls * Testing and evaluating entity-level controls and activity-level controls The result of numerous consultations over many years with accountants, auditors, financial managers, and systems consultants specializing in the financial management issues of the federal government, this hands-on guide quickly brings you up to speed on the latest revisions and rules in federal financial internal control requirements.

• Format: Hardcover
• Language: English
• ISBN: 0471768138
• ISBN13: 9780471768135
• Release Date: April 2006
• Publisher: John Wiley & Sons Inc
• Length: 310 Pages
• Weight: 1.26 lbs.
• Dimensions: 9.3" x 1.0" x 6.3"