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  2. SOX 404 top–down risk assessment - Wikipedia

    en.wikipedia.org/wiki/SOX_404_top–down_risk...

    In financial auditing of public companies in the United States, SOX 404 top–down risk assessment (TDRA) is a financial risk assessment performed to comply with Section 404 of the Sarbanes-Oxley Act of 2002 (SOX 404). Under SOX 404, management must test its internal controls; a TDRA is used to determine the scope of such testing. It is also ...

  3. Entity-level control - Wikipedia

    en.wikipedia.org/wiki/Entity-Level_Control

    As a result of several accounting and auditing scandals, congress passed the Sarbanes-Oxley Act of 2002. Section 404 of the act requires company management to assess and report on the effectiveness of the company's internal control. It also requires the company's independent auditor to attest to management's disclosures regarding the ...

  4. Committee of Sponsoring Organizations of the Treadway ...

    en.wikipedia.org/wiki/Committee_of_Sponsoring...

    As a result, Sarbanes–Oxley Act was enacted. This law extends the long-standing requirement for public companies to maintain internal control systems, which requires management to certify and the independent auditor to certify the effectiveness of those systems.

  5. Sarbanes–Oxley Act - Wikipedia

    en.wikipedia.org/wiki/Sarbanes–Oxley_Act

    The Sarbanes–Oxley Act of 2002 is a United States federal law that mandates certain practices in financial record keeping and reporting for corporations.The act, Pub. L. 107–204 (text), 116 Stat. 745, enacted July 30, 2002, also known as the "Public Company Accounting Reform and Investor Protection Act" (in the Senate) and "Corporate and Auditing Accountability, Responsibility, and ...

  6. Regulation S-X - Wikipedia

    en.wikipedia.org/wiki/Regulation_S-X

    Title II of the Sarbanes–Oxley Act, entitled "Auditor Independence" required the Commission to adopt, by January 26, 2003, final rules such as 33-8183. Section 201 of Sarbanes–Oxley require that non-audit services that are not prohibited under the Sarbanes–Oxley Act and the Commission's rules be subject to pre-approval by the registrant's ...

  7. US judge blocks Biden wage rule for construction projects - AOL

    www.aol.com/news/us-judge-blocks-biden-wage...

    A federal judge on Monday temporarily blocked a Biden administration rule expanding the cases in which construction contractors are required to pay workers prevailing wages that apply to $200 ...

  8. Control self-assessment - Wikipedia

    en.wikipedia.org/wiki/Control_self-assessment

    In 2007 the United States implemented the Sarbanes-Oxley Act. In order to comply with section 404 of the Act the company had to perform a top down risk assessment which necessitated the production of an "internal control report" that affirmed "the responsibility of management for establishing and maintaining an adequate internal control ...

  9. Enterprise risk management - Wikipedia

    en.wikipedia.org/wiki/Enterprise_risk_management

    This typically involves review of the various risk assessments performed by the enterprise (e.g., strategic plans, competitive benchmarking, and SOX 404 top-down risk assessment), consideration of prior audits, and interviews with a variety of senior management. It is designed for identifying audit projects, not to identify, prioritize, and ...