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AuditNet® Book Review
Manager’s Guide to the Sarbanes-Oxley Act: Improving Internal Controls to Prevent Fraud
by Scott Green
Auditors and public accounting firms are well aware of Sarbanes-Oxley and its implications for their companies or clients. The Manager’s Guide to the Sarbanes-Oxley Act as evidenced by the title is geared towards managers of small to mid-sized companies that may not have the benefit of internal audit or large CPA firm advice. This book is directed at managers of firms that most likely fall into the non-accelerated filer category. The author does a terrific job of setting the background stage for implementing a Sarbanes-Oxley compliance strategy. A strong financial background is not a prerequisite for understanding the principles covered, as subjects such as internal controls are explained in a non-technical manner. Mr. Green discusses his “control smart” approach which provides positive methods of building a healthy control environment. Auditors may find this approach too simplistic but remember this is for your managers so that they understand tasks and responsibilities under Sarbanes-Oxley. The book includes case studies, industry best practice documents from Johnson & Johnson and Goldman Sachs, key performance indicator, control activities, 302 certification, and an attestation checklist.
If your managers are having trouble understanding the reasons for all the Sarbanes-Oxley requirements this could save you and your staff a lot of time and energy. If you are a new internal audit department established because of Sarbanes-Oxley then perhaps it will help you put your role in perspective as well as educate your manager on the importance of internal controls. The book is an easy read at just over 200 pages. Your manager will appreciate the effort and perhaps make your Sarbanes-Oxley project run smoother.
The book is published by John Wiley & Sons and can be bought through Amazon.com
