1. Internal Control, Sarbanes-Oxley, and the Public Company Accounting Oversight Board

  1. Alfred M. King

Published Online: 20 DEC 2011

DOI: 10.1002/9781118269107.ch1

Internal Control of Fixed Assets: A Controller and Auditor's Guide

Internal Control of Fixed Assets: A Controller and Auditor's Guide

How to Cite

King, A. M. (2011) Internal Control, Sarbanes-Oxley, and the Public Company Accounting Oversight Board, in Internal Control of Fixed Assets: A Controller and Auditor's Guide, John Wiley & Sons, Inc., Hoboken, NJ, USA. doi: 10.1002/9781118269107.ch1

Publication History

  1. Published Online: 20 DEC 2011
  2. Published Print: 21 FEB 2011

ISBN Information

Print ISBN: 9780470539408

Online ISBN: 9781118269107

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Keywords:

  • internal control;
  • chief financial officers;
  • securities and exchange commission;
  • Sarbanes-Oxley Act;
  • property, plant, and equipment

Summary

This chapter contains sections titled:

  • Internal Controls over Property, Plant, and Equipment—Mandatory but Weak

  • Internal Controls over Working Capital

  • Securities and Exchange Commission and Public Company Accounting

  • Oversight Board Scrutiny of Financial Statements

  • Why Do Auditors Not Spend More Time on Property, Plant, and Equipment?

  • Who Is Responsible for Internal Control over Property, Plant, and Equipment?

  • “What Is So Hard about the Job?”

  • Note