Assessing the Effectiveness of Internal Control, 3rd Ed

How to Comply with Sarbanes Oxley Section 404: Assessing the Effectiveness of Internal Control, 3E, provides a comprehensive, structured approach for the testing and evaluation of internal control. Now in its third edition, this book was the first and continues to be the best and most popular book on comprehensive SOX guidance. Since the completion of the second edition, a number of significant events have occurred, most notably:the PCAOB and SEC have issued significant new interpretations of existing guidance, particularly as SOX 404 relates to smaller public companies. The third edition of this book fully incorporates this new guidance.