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Sarbanes-Oxley Index of Compliance Tools Found on AO7865

Sarbanes-Oxley Act of 2002 and resource reference list

Final Rules Issued by the SEC:

• Final Rules SEC Web Index
• Strengthening Auditor Independence Requirements
• Standards on Audit Committees
• Certification of Disclosure in Companies' Quarterly and Annual Reports
• Improper Influence on Conduct of Audits
• Implementation of Standards of Professional Conduct for Attorneys
• Off-Balance Sheet Arrangements Disclosure Requirements
• Conditions for Use of Non-GAAP Financial Measures
• Filing Guidance Related To: Conditions for Use of Non-GAAP Financial Measures; and Insider Trades During Pension Fund Blackout Periods
• Mandated Electronic Filing and Website Posting for Forms 3, 4 and 5
• Ownership Reports and Trading by Officers, Directors and Principal Security Holders
• SOX Sec. 404a Management's Reports on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports
• Disclosure Required by Sections 406 & 407 of SOX
• Additional Form 8-K Disclosure Requirements and Acceleration of Filing Date
• Regulation Analyst Certification
• Retention of Records Relevant to Audits and Reviews
• Rule 404a Compliance Deadline Extension to July 15, 2007
• Voluntary Reporting Using XBRL

FAQs from the SEC

• Management's Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports
• FAQs Regarding the Use of Non-GAAP Financial Measures
• FAQs Division of Corporation Finance Current Report on Form 8-K
• Application of the Commission's Rules on Auditor Independence
• FAQs Div of Corp Finance #s 1-28 11-8-02
• FAQs Div of Corp Finance Staff Views on Certain Issues Raised in the Implementation of Section 404 #s A-J 5-16-05

Final Standards/Rules Issued by the PCAOB:

• PCAOB LINKS
• Auditing Standard No 1
• Auditing Standard No 2 SOX Sec. 404b Compliance - Audits of Internal Controls
• Auditing Standard No 3 SOX Sec. 404b Compliance - Audit Documentation
• Auditing Standard No 4 Reporting on Whether a Previously Reported Material Weakness Continues to Exists
• Auditing Standard No 5 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements
• Auditing Standard No 6 Evaluating Consistency of Financial Statements

FAQs from the PCAOB

• Attest Engagements Regarding XBRL Financial Information Furnished Under the XBRL Voluntary Financial Reporting Program on the Edgar System, May 25, 2005 (or on your CD XBRL)
• Auditing Internal Control Over Financial Reporting, June 23, 2004, Revised July 27, 2004 (Questions 1 - 26) (or on your CD 1-26)
• Auditing Internal Control Over Financial Reporting, October 6, 2004 (Questions 27 - 29) (or on your CD 27-29)
• Auditing Internal Control Over Financial Reporting, November 22, 2004 (Questions 30 - 36) (or on your CD 30-36)
• Auditing Internal Control Over Financial Reporting, January 21, 2005 (Question 37) (or on your CD 37)
• Auditing Internal Control Over Financial Reporting, May 16, 2005 (Questions 38 - 55) (or on your CD 38-55)
• Audits of Financial Statements of Non-Issuers Performed Pursuant to the Standards of the PCAOB, June 30, 2004 (or on your CD Non-Issuers)

Trickle Down - NonProfits:

• Panel on the Non-Profit Sector
• Final Report of the Panel
• Impact of SOX on Private & Nonprofit Companies
• Guidance for Smaller Public Companies Reporting on Internal Control over Financial Reporting (Draft)

Helpful Checklists:

• Up-the-ladder Attorney Reporting Checklist
• Audit Committees
  • Audit Committee Agendas
  • Audit Committee Charter
• Design Decisions Checklist of Audit Committee Complaint System
• Non-audit Service Approval Checklist
• AICPA/SOX Toolkits -
  • For Profit Issuers - reprinted in its entirety herein or available on-line
  • Governments - available on-line
  • Non Profits - available on-line
• Auditor Independence Requirements
• Auditors' Cooling Off Period Checklist
• Checklist for Internal Audit Function
• Checklist for Sr. Management Assessment
• Financial Expert -
  • Financial Literacy Requirements
  • Required Knowledge Attributes and Experience
• Internal Control Deficiency Flowchart
• Framework for Evaluating Control Exceptions & Definitions
• Sec. 302 Certification Checklist
• Sec. 302 Certification Due Diligence Checklist
• Sec. 906 Certification Due Diligence Checklist
• Project Planning Guide including spreadsheet of Significant Accounts and Relevant Assertions

Supplemental Tools

• Sarbanes-Oxley web site
• AICPA web site Index Page
• COSO Internal Control Framework Powerpoint Presentation
• Link for purchasing the IC Integrated Framework here for $28 online
• Webinar on SOX available online at www.protiviti.com
• SOX Updates via "The Bulletin" at protiviti.com
• Guide to IT Risks and Controls available at protiviti.com
• Guide to SOX IC Reporting Requirements-FAQs RE: Sec 404 available at protiviti.com
• Guide to Internal Audit FAQs RE: NYSE Requirements and Developing an Effective Internal Audit Function available at protiviti.com
• ALSTON+BIRD on Final Rules relating to Audit Committees contained in the Supplemental Tools Folder or online
• IT Governance Institute (ITGI)
• Information Systems Audit and Control Association (ISACA)
• CobiT Internal Control Framework - Primer
• CobiT Executive Summary
• CobiT Management Guidelines
• CobiT Control Objectives
• CobiT Implementation Tool Set
• The IIA Home Page on Sarbanes-Oxley
• The IIA view of Mapping COSO and CobiT
• The Internal Auditors Role in Complying with 302 and 404
• Sarbanes-Oxley - Project Management
• Sarbanes-Oxley - The IT Dimension
• The IIA Response Letter to the First Year of Sarbox
• Managing Your Sarbanes-Oxley Project and Ensuring Positive ROI:
• The IIA Toolkit from Richard Lanza, CPA available online
• NASDAQ & NYSE Rulemaking: Relating to Corporate Governance
• NASDAQ Corporate Governance Rules
• NYSE Corporate Governance Rules
• ALSTON BIRD on Final Rules relating to Codes of Conduct - Comparison of NASDAQ & NYSE Rules (not able to hyperlink) contained in the SEC Updates/Code of Conduct Folder or online access
• Whistle Blower Protections - Final Rules - Federal Register Aug 24, 2004
• US Dept of Labor - Whistleblower Program on-line access
• Whistle Blower Protections - Corporate Fraud - Fact Sheet

 

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