How to Comply With Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control

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Chapter 5. DOCUMENTATION OF INTERNAL CONTROLS

CHAPTER SUMMARY

Describe the importance of adequate documentation of internal control.

Summarize contents of anticipated key documents for significant entity-level control objectives.

Describe documentation concepts for activity-level controls.

Discuss the advantages and disadvantages of the different methods for documenting activity-level controls.

Describe the characteristics of automated documentation tools.

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