Compliance Guidebook: Sarbanes-Oxley, COSO ERM, IFRS, BASEL II, OMBs A-123, Best Practices, and Case Studies Book

	Preface	XI
	Acknowledgment	XVII
Chapter 1	U.S. SOX Section 401: Off-Balance Sheet Arrangements	1
Chapter 2	U.S. SOX Section 404: Internal Controls	21
Chapter 3	U.S. SOX Section 406: Code of Ethics	32
Chapter 4	U.S. SOX Section 409: Real-Time Reporting of Material Changes	35
Chapter 5	U.S. SOX Impact on Privately Held Companies and Nonprofits	39
Chapter 6	U.S. SOX Impact on Small U.S. Companies	44
Chapter 7	U.S. SOX Impact on Foreign Companies	49
Chapter 8	U.S. Government's Version of U.S. SOX: OMB Circular A-123	53
Chapter 9	U.S. Healthcare Efforts to Improve Internal Controls: U.S. HIPAA	69
Chapter 10	Bankers' and Insurers' Efforts to Improve Internal Controls	71
Chapter 11	Australia, Canada, and UK Efforts to Improve Internal Controls	79
Chapter 12	EU Efforts to Improve Internal Controls: OECD Principles	91
Chapter 13	Global GAAP (IFRS) and Global Reporting Language (XBRL)	96
Chapter 14	Compliance and Internal Controls Impact on Outsourcing	106
Chapter 15	Civil and Criminal Penalties for Noncompliance	108
Chapter 16	Business Penalties for Noncompliance: A Material Weakness	121
Chapter 17	Revenue Recognition Requirements: U.S. SAB 101 and 104	125
Chapter 18	Data Retention Requirements	135
Chapter 19	Compliance and Internal Control Software	139
Chapter 20	Auditing Internal Controls	147
Chapter 21	Best Practices in Internal Controls: Enterprise Risk Management	178
Chapter 22	Best Practices in Internal Controls: IT Risk Management & SDLC (NIST 800-30)	185
Chapter 23	Best Practices in Internal Controls: Mapping COBIT to COSO I, COSO II, & PCAOB	190
Chapter 24	Best Practices in Internal Controls: COBIT IT Control Objectives	194
Chapter 25	Best Practices in Compliance and Internal Controls: ASX 10 Principles	200
Chapter 26	Best Practices in Internal Controls: Segregation of Duties (SOD)	228
Chapter 27	Best Practices in Internal Controls: Case Studies	242
Chapter 28	Best Practices in Compliance Project Management	254
Chapter 29	Best Practices in Governance and Ethics	261
Chapter 30	Costs versus Benefits and the Business Reaction	266
Appendix A	Frequently Asked P2P Questions	278
Appendix B	Links to Referenced Organizations and Documents	290
	Glossary	292
	Index	304