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Title OMB Circular A-123 and Sarbanes-Oxley : management's responsibility for internal control in federal agencies / Cornelius E. Tierney [and others]
Published Hoboken, N.J. : J. Wiley, [2006]
Online access available from:
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Description 1 online resource (x, 310 pages) : illustrations
Contents Federal Managers Financial Integrity Act of 1982 and Sarbanes-Oxley Act of 2002: an overview -- Internal control criteria -- Internal control assessment : project planning -- Identifying significant control objectives -- Documentation of significant controls -- Testing and evaluating entity-level controls -- Testing and evaluating activity-level controls -- Reporting
Summary This comprehensive book features a step-by-step approach for engagement performance and provides controls guidance for Federal government entities as set forth in Section 404 of Sarbanes-Oxley and the revised Federal OMB Circular A-123. The new internal control requirements go into effect in fiscal year 2006
Notes "Kearney & Company"--Jacket
Bibliography Includes bibliographical references and index
Notes Print version record
Subject Administrative agencies -- United States -- Auditing.
Finance, Public -- Auditing -- Law and legislation -- United States.
Finance, Public -- United States -- Auditing.
Form Electronic book
Author Tierney, Cornelius E.
United States. Office of Management and Budget.
Kearney & Company (Alexandria, Va.)
ISBN 0470036893 (electronic bk.)
9780470036891 (electronic bk.)
(cloth ; alk. paper)
(cloth ; alk. paper)