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

Get full access to How to Comply With Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control and 60K+ other titles, with a free 10-day trial of O'Reilly.

There are also live events, courses curated by job role, and more.

Start your free trial

Chapter 6. Testing and Evaluating Entity-Level Controls

CHAPTER SUMMARY

Define an internal control reliability model for evaluating effectiveness.

Using the reliability model, describe testing strategies and techniques for evaluating the effectiveness of significant entity-level controls.

Provide practice aids for testing and evaluation of entity-level controls.

Get How to Comply With Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control now with the O’Reilly learning platform.

O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.

Start your free trial

Don’t leave empty-handed

Get Mark Richards’s Software Architecture Patterns ebook to better understand how to design components—and how they should interact.

It’s yours, free.

Get it now

Check it out now on O’Reilly

Dive in for free with a 10-day trial of the O’Reilly learning platform—then explore all the other resources our members count on to build skills and solve problems every day.

Start your free trial Become a member now