Sarbanes-Oxley and Beyond

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Sarbanes-Oxley and Beyond by Mind Map: Sarbanes-Oxley and Beyond

1. AS 5 Rules and Internal Audit

2. Key Sarbanes-Oxley Act Elements

2.1. Title 1 : Public Company Accounting Oversight Board

2.1.1. PCAOB Administration and Public Accounting Firm Registration

2.1.2. Auditing, Quality Control, and Independence Standards

2.1.3. Inspections, Investigations, and Disciplinary Procedures

2.1.4. Accounting Standards

2.2. Title 2 : Auditor Independence

2.2.1. Limitations of External Auditor Service

2.2.2. Audit Committee Pre-approval of Services

2.2.3. External Audit Partner Rotation

2.2.4. External Auditors Reports to Audit Committees

2.2.5. Conflicts of Interest and Mandatory Rotations of External Audit Firms

2.2.6. Prerequisites

2.3. SOx Title 3 : Corporate Responsibility

2.3.1. Audit Committee Governance Rules

2.3.2. Section 302 : Corporate Responsibility for Financial Reports

2.3.3. Improper Influence Over The Conduct of Audits

2.3.4. Forfeitures, Bars, and Penalties

2.4. Title 4 : Enhanced Financial Disclosures

2.4.1. Expanded Conflict of Interest Provisions and Disclosures

2.4.2. Management's Assessment of Internal Controls: Section 404

2.4.3. Financial Officer Codes Of ethics

2.4.4. Other Title 4 Required Disclosures

2.5. Title 5 : Analyst Conflicts of Interest

2.6. Titles 6 through 10 : Fraud Accountability and White-Collar Crime

2.7. Title 11 : Corporate Fraud Accountability

3. Performing Section 404 Reviews Under AS 5

3.1. Section 404 Internal Controls Assessment Today

3.2. Launching the Section 404 Compliance Review

3.2.1. Identifying Key Process

3.2.2. Internal Audit's Role

3.2.3. Organizing the Project

4. Impact of Sarbanes-Oxley Act