(Ebook) OMB Circular A-123 and Sarbanes-Oxley: Management's Responsibility for Internal Control in Federal Agencies by Cornelius E. Tierney Edward F. Kearney Roldan Fernandez Jeffrey W. Green Michael J. Ramos Kearney &a ISBN 9780471768135, 0471768138

(Ebook) OMB Circular A-123 and Sarbanes-Oxley: Management's Responsibility for Internal Control in Federal Agencies by Cornelius E. Tierney Edward F. Kearney Roldan Fernandez Jeffrey W. Green Michael J. Ramos Kearney &a ISBN 9780471768135, 0471768138

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:* Internal control criteria* Internal control assessment: project planning* Identifying significant control objectives* Documentation of significant controls* Testing and evaluating entity-level controls and activity-level controlsThe 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.