Editorial Reviews
Book Description
How is A-123 different from Section 404 of the SOX Act?
What is required of federal agencies with the revision of A-123?
The definitive guide for federal compliance with OMB Circular A-123 and SOX Section 404, OMB Circular A-123 and Sarbanes-Oxley: Management's Responsibility for Internal Control in Federal Agencies leads readers through every step of the planning, evaluation, testing, and reporting/collecting of processes associated with OMB Circular A-123 and SOX Section 404 compliance, including:
The result of numerous consultations over many years with accountants, auditors, financial managers, and systems consultants specializing in the financial management issues of the federal government, this hands-on guide quickly brings you up to speed on the latest revisions and rules in federal financial internal control requirements.
From the Inside Flap
Effective fiscal year 2006, federal agencies are required to comply with OMB Circular A-123, the public-sector mirror of the Sarbanes-Oxley Act (SOX), issued by the U.S. Office of Management and Budget (OMB). Building on more than two decades of practices stemming from the Federal Managers' Financial Integrity Act of 1982, Circular A-123 is not the kind of revolution for government accounting that SOX was for the private sector. Even so, it significantly increases the scope of the regulation and the responsibilities of federal managers at all levels.
OMB Circular A-123 and Sarbanes-Oxley: Management's Responsibility for Internal Control in Federal Agencies equips readers with information on complying with OMB Circular A-123 and Section 404 of SOX in a highly accessible, simple, and practical presentation to help professionals and nonprofessionals employed by the federal government know how to comply annually, armed with the information needed to efficiently meet these conditions.
Written by renowned experts in the fields of federal accounting and auditing, this single-source informative manual features:
Be prepared to comply with OMB Circular A-123 through the step-by-step approach found in OMB Circular A-123 and Sarbanes-Oxley: Management's Responsibility for Internal Control in Federal Agencies. Its structured treatment prepares agencies and auditors to sift through the "patchwork" of criteria for performing evaluations of internal control, including requirements unique to federal departments and agencies.
Sarbanes-Oxley : Complying with OMB Circular A-123, Management's Responsibility for Internal Control in Federal Agencies
OMB Circular A-123 and Sarbanes-Oxley : Management's Responsibility for Internal Control in Federal Agencies,Cornelius E. Tierney,Edward F. Kearney,Roldan Fernandez,Jeffrey W. Green,Michael J. Ramos,Kearney & Company,Wiley,0471768138,Accounting - General,Administrative agencies,Auditing,Business & Economics,Business / Economics / Finance,Business/Economics,Finance, Public,Information Management,Knowledge Capital,Law and legislation,Management Information Systems,United States,Budgeting & financial management,Business & Economics / Accounting / General
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