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INTRODUCTION
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A PART OF AN EFFORT TO STRENGTHEN AND STREAMLINE INTERNAL CONTROLS
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2.1
XXX's Approach
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2.2
Focus on Internal Controls Over Financial Reporting and What It Means?
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SARBANES-OXLEY ACT 2002, SECTION 404 COMPLIANCE
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ROLES & RESPONSIBILITIES
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INITIATIVE PLANNING AND MANAGEMENT AT COUNTRY LEVEL – SUGGESTIONS
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HOW TO TREAT SITUATIONS WHERE AN ABACUS REPORTING UNIT HAS SUB-LEGAL ENTITIES/ BUSINESS AREA UNITS
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PROCESS OVERVIEW
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STEP 1 – STRATEGIC BUSINESS OVERVIEW AND RISK ASSESSMENT
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STEP 2 - DOCUMENTING PROCESS FLOWS, FINANCIAL RISKS AND INTERNAL CONTROLS OVER FINANCIAL REPORTING
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9.1
The XXX Financial Processes / Activities Templates
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9.2
IT/IS General Controls
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9.3
Financial Processes In Scope at Reporting Unit Level
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9.4
Documentation of Internal Controls
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9.5
Internal Controls Related to Services Outsourced to Third Parties
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9.6
Subsequent changes to financial process flows and implemented controls
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STEP 3 - ASSESSING DESIGN EFFECTIVENESS OF INTERNAL CONTROLS OVER FINANCIAL REPORTING
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10.1
How to Assess Design Effectiveness
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10.2
Review and Approval of Design Effectiveness
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INTERNAL AND EXTERNAL AUDIT
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APPENDIX I - REPORTING UNIT OVERVIEW
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APPENDIX II - REPORTING UNIT IN-SCOPE PROCESSES
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APPENDIX III - PROCESS ANALYSIS AND INTERNAL CONTROL DOCUMENTATION TEMPLATES
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APPENDIX IV - TYPES OF CONTROL ACTIVITIES
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APPENDIX V - EXAMPLE TESTS OF DESIGN
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APPENDIX VI - DEFICIENCY TRACKING DOCUMENTATION
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APPENDIX VII - MAPPING OF BUSINESS CYCLES/PROCESSES TO ABC’S 17 FINANCE PROCESSES
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GLOSSARY OF KEY TERMS
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