IIARF Releases New Sarbanes-Oxley Guide for Management

The IIA Research Foundation is meeting the need for detailed guidance for implementing Sarbanes-Oxley with its newest release: Management’s Guide to Sarbanes-Oxley Section 404. While other organizations have only provided high-level guidance, this book gives the specific information that management has been asking for so they can best focus their efforts and maximize the value they add to their organizations.

The guide, authored by Norman Marks, CPA, CRMA, helps ensure a consistent understanding across the organization of the provisions of Sarbanes-Oxley Section 404 and can help readers accomplish other goals including:

  • Designing a scope of work for a Sarbanes-Oxley assessment that is top-down and risk-based.
  • Understanding key controls and how to identify them.
  • Understanding the relationship between Sarbanes-Oxley Sections 302 and 404.

The guide, designed to ensure programs reflect the updated 2013 COSO Internal Control – Integrated Framework, also takes into account important elements such as working effectively with external auditors and taking advantage of technology where appropriate to test key controls.

All of the guidance offered is designed to help management assess and improve Sarbanes-Oxley programs and integrate the program into the organization’s overall enterprise risk management program.
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