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Bachelorarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,5, European School of Business Reutlingen, Veranstaltung: Diplomarbeit, Sprache: Deutsch, Abstract: Sarbanes-Oxley Act (SOA) Compliance bezeichnet die Einhaltung sämtlicher Regelungen dieses Gesetzes, und ist vor allem in den Vereinigten Staaten, aber auch in Deutschland, ein hoch aktuelles und ebenso komplexes Thema. Jedes Unternehmen, welches den amerikanischen Kapitalmarkt über Wertpapierbörsen beanspruchen will, die unter der Aufsicht der Securities Exchange Commission (SEC) stehen, muss sich mit den Bestimmungen des 2002 verabschiedeten SOA vertraut machen und sich diesen fügen. Diese Diplomarbeit befasst sich speziell mit den Bestimmungen aus §404 (bzw.Section 404),der in Verbindung mit §302 die tragende Säule des Acts darstellt, und die weitaus größten operativen Auswirkungen auf die Unternehmen und ihre Mitarbeiter hat. §404 SOA fordert einerseits eine jährliche Stellungnahme des Vorstands (CEO und CFO) zur Effektivität interner Kontrollen der Finanzberichterstattung, welche eine ausführlich dokumentierte Bewertung dieser Kontrollen im Rahmen eines SOA Compliance Projekts voraussetzt, und andererseits eine zusätzliche Testierung der Effektivität durch den Abschlussprüfer. Ziel der Arbeit ist es, die speziellen Anforderungen der Compliance auf Ebene einzelner Geschäftseinheiten (GE) im Rahmen eines globalen SOA Projekts her-vorzuheben. Natürlich werden dazu zunächst das nötige Hintergrundwissen und die allgemeine Vorgehensweise bei der Organisation eines konzernweiten Projektes vermittelt. Auch mögliche Projektrisiken und Erfolgsfaktoren, sowie Vorteile der SOA Compliance für den Konzern, werden kritisch diskutiert. Schließlich werden die Schnittstellen des globalen Projekts mit der Organisation der Compliance auf Geschäftseinheitsebene (GEE) verdeutlicht, bevor auf deren besondere Problematik näher eingegangen wird. Hier werden die typische Vorgehensweise und die Funktionen des lokalen Managements erläutert, und praktische Anregungen und Hinweise zur Steigerung von Effektivität und Effizienz von SOA Projekten auf GEE formuliert. Mit dem Hintergrund, dass ohne das Verständnis und die Kooperation der Mitarbeiter einzelner GE keine globale Compliance möglich ist, unterscheidet sich diese Arbeit insofern von der bestehenden Fachliteratur, als dass sie sich intensiv mit den Anforderungen an die unterste operative Ebene auseinandersetzt. Die Erläuterungen und Empfehlungen stützen sich dabei auf Umfragen bei der Eaton Corporation (Vgl. Kurzinformation auf Seite 2) und eigene Praxiserfahrungen in der Organisation von SOA Compliance Projekten auf GEE.
Everything corporate employees must know to understand--and comply with--the Sarbanes-Oxley Act No law in recent memory has caused more confusion and apprehension in corporate America than the Sarbanes-Oxley Act (SOA). What Is Sarbanes-Oxley? is a concise, comprehensive overview of the act, filled with plain-English explanations of the vital details employees at every level must know and understand to help their firms achieve and maintain SOA compliance. Summarizing the text of the law for ease of understanding and reference, this vital addition to McGraw-Hill's What Is . . . ? series provides readers with: Guidelines for ensuring that a company's policies, procedures, systems, and controls are SOA compliant Management certification responsibilities and noncompliance penaltiesunder hot-button Sections 302, 404, and 906 Techniques for modifying existing control systems and programs to meet new SOA specifications
Only one resource provides practical guidance to help ensure compliance with all Sarbanes-Oxley rules and regulations. Introducing the new Sarbanes-Oxley Act: Planning and& Compliance - the first resource providing practical, step-by-step guidance to help you navigate the Sarbanes-Oxley maze and ensure compliance. Written by two well-respected authorities, this unique and invaluable compendium: Fully reflects the current body of SEC rules, regulations and interpretations, PCAOB rules and standards, and Sarbanes-Oxley related court decisions Covers a wide range of compliance-related issues and areas - from SEC disclosure rules and certification of financial documents, to the treatment of pension plans and loans to officers Includes regular updates to keep you current as the regulatory environment continues to expand and evolve Provides exhaustive details on the compliance responsibilities of corporate CEOs, CFOs, directors, audit committees and attorneys Most importantly, Sarbanes-Oxley Act: Planning and& Compliance provides a veritable andquot;blueprintandquot; for an effective corporate compliance program. For each area covered, you'll find a detailed summary of key subject matters to be addressed; step-by-step guidance on practical planning and implementation issues; recommended compliance procedures; and specific compliance actions to be taken by the company and its key officers. You'll also have access to best practices and policies designed to ensure good corporate governance, transparency and accurate financial reporting. Why settle for andquot;information and explanationandquot; when you can have step-by-step guidance and advice?
Diploma Thesis from the year 2005 in the subject Business economics - Accounting and Taxes, grade: Sehr Gut (Grade: A), Vienna University of Economics and Business (Management Accounting and Auditing), language: English, abstract: The present thesis examines the impact of the Sarbanes-Oxley Act of 2002 (SOA) on European companies and identifies their attitude towards its provisions. To raise the information needed, from May until the end of June 2005 all affected European companies (290) received access to the online questionnaire. Overall nearly twenty percent responded to the questionnaire. The following key findings have been identified: •The smaller a company is, the more problems it has to comply with the Sarbanes-Oxley Act. •The degree of the top management’s involvement in the compliance process plays a crucial role. •Almost every company has a formal code of ethics in place, but their senior management does not communicate it enough to their employees. •Almost every company has a whistleblower hotline in place to let all employees raise ethics and compliance issues and many of them also indicate that it allows an anonymous, confidential reporting and follow-up on raised issues. Only 30 percent of the hotlines were managed by an outside third party. •Most of the companies believe that the compliance costs have exceeded the benefits in 2004, but a positive trend - after the first compliance - towards the benefits can be identified. All in all, the thesis provides a representative overview on the SOA compliance situation of European companies.
Quick and easy implementation and maintenance guide for ongoingSarbanes-Oxley compliance For most companies, achieving compliance to the Sarbanes-OxleyAct (SOX) has proven to be more challenging, and more costly, thaninitially anticipated. In many cases, initial and second-yearcompliance efforts were found to have strained company resources,causing a shift of focus away from such areas as internal audit inorder to meet SOX requirements. Sarbanes-Oxley Ongoing Compliance Guide: Key Processes andSummary Checklists provides controllers, CFOs, and auditorswith step-by-step guidance to setting up an ongoing complianceprogram for SOX in a quick, easy-to-follow manner. This essentialbook discusses crucial issues such as who should spearheadSarbanes-Oxley compliance, how it should be set up, and which SOXissues need to be monitored by function. Highlighting the key issues that need to be addressed, this bookprovides your organization with practical tools includingcustomizable checklists sorted by function for the SOX implicationsthat correspond to various business functions, such as finance,accounting, IT, and management fields. Today, more than ever, a properly structured internal auditfunction can be a tremendous benefit to an organization, impactingnot only regulatory compliance, but also operational excellence.Concise and clear in presentation, Sarbanes-Oxley OngoingCompliance Guide: Key Processes and Summary Checklists showsyou how to help your organization put in place a successfulenterprise risk management program. This important book arms youwith the vital components of a detailed compliance plan that makesthe most of technology to assist in reducing ongoing compliancecosts.
Since its inception, several lawsuits have been filed under the Sarbanes Oxley Act, some corporate executives are serving jail sentences and share prices of affected companies have dropped by millions. This book examines how compliance is achieved and maintained. It explores successful strategies and suggests effective measures for implementation.
You may not believe that there’s a fun and easy way to comply with Sarbanes –Oxley, but once you have Sarbanes-Oxley For Dummies, Second Edition in front of you, you’re sure to change your mind. This friendly guide gets you quickly up to speed with the latest SOX legislation and shows you safe and effective ways to reduce compliance costs. 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.
What is Sarbanes-Oxley? provides you with a plain-English overview of the Act to help ensure that your firm achieves and maintains top-to-bottom Sarbanes-Oxley Act (SOA) compliance. Today's most competitive corporations--rather than view Sarbanes-Oxley as a painful and costly-to-implement headache--are using SOA as an opportunity to both revitalize their business practices and strengthen their competitive positions. Get the details of what your firm must understand to meet the requirements of the Sarbanes-Oxley Act in McGraw-Hill's straightforward primer What is Sarbanes-Oxley?
Sarbanes-Oxley and the New Internal Auditing Rulesthoroughly and clearly explains the Sarbanes-Oxley Act, how itimpacts auditors, and how internal auditing can help with itsrequirements, such as launching an ethics and whistle-blowerprogram or performing effective internal controls reviews under theCOSO framework. With ample coverage of emerging rules that have yetto be issued and other matters subject to change, this bookoutlines fundamental blueprints of the new rules, technologicaldevelopments, and evolving trends that impact internal auditprofessionals. Order your copy today!
This Introduction Guide to the Sarbanes-Oxley Body of Knowledge (SOXBoK) is the world's most comprehensive, authoritative compendium on Sarbanes-Oxley (SOX). Produced by SOX Institute, the leading provider of Sarbanes-Oxley research, education, certification, advisory and membership services for GRC (Governance, Risk Management and Compliance) professionals, the SOXBoK has been created by practitioners for practitioners. It covers all titles and sections of the Sarbanes-Oxley Act, and provides actionable advice for implementation using GASP (Generally Accepted SOX Principles). It is a must-have for anyone implementing SOX and similar regulations. It addresses the Finance, Accounting, Audit, IT, Ethics, Legal, Risk and other disciplines impacted by SOX. Includes the Act.