For the first time, smaller public companies must now comply with Sarbanes-Oxley 404. This book provides updated citations and references to SEC and PCAOB materials, links to current guidance on-line, and specific guidance to companies on working with auditors to achieve benefits and cost reductions. It also provides coverage of IT and IT general controls, and clarifies guidance directed to companies versus guidance directed to auditors. Business professionals will receive advice on working with auditors to achieve benefits and cost reductions.
LYNFORD GRAHAM , CPA, PhD, CFE, is coeditor of Accountants Handbook, Eleventh Edition; Internal Controls: Guidance for Private, Government, and Nonprofit Entities; and contributing author to Montgomery's Auditing , Twelfth Edition, all published by Wiley. He is also the author of Information Technology Audits. Dr. Graham consults on professional accounting and auditing matters, focusing on multidimensional problem solving requiring "leading-edge" thinking and "hands-on" management. With diversified experience as author, executive, consultant, auditor, and educator, he has a solid record of accomplishments, having served on the AICPA Auditing Standards Board.