Management's Guide to SOX - 5th Edition

The Institute of Internal Auditors’ Management’s Guide to Sarbanes-Oxley Section 404 has been consistently rated as the top guide to a SOX program that is both effective and efficient.First published by the IIA in 2006, it has helped practitioners from hundreds of companies all over the world optimize their systems of internal control over financial reporting: both the systems and the way they are assessed.It is six years since the publication of the Fourth Edition of the book.Norman Marks, who has written each edition of the book, has taken his and other practitioners’ experiences over those years in developing this Fifth Edition of the book.The refresh includes:An expanded discussion on working with the external auditor, especially when they want to add controls to the scope.A chapter on how new technologies, such as Artificial Intelligence, might affect internal control over financial reporting.More detail on scoping IT General Controls risks and key controls.A chapter on the influence of the PCAOB’s inspectors and how the external audit firms have responded.An overall Spring cleaning to freshen up the language, add more examples and templates, and remove sections of low value.Norman Marks is a semi-retired chief audit executive and chief risk officer who has been involved in SOX compliance since its inception, whether working with the IIA on guidance for the regulators as they write the rules and standards; leading the team that wrote and then updated this book; or managing the SOX program at multiple global companies. Read more