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Avg. Rating: 3.5
Good, to the point, technical overview - A must read for any manager
I am trying to educate myself on the Sarbanes-Oxley Act (SOX) and bought this, and another book by Scott Green to get started. "What is Sarbanes-Oxley", is an excellent starting place. At just over 100 pages, the book gives an overview of the sections of the Act (404, 302, etc.) one needs to know in order to navigate through the terms, terminology and subtleties of the Act.
It provides a good framework for parsing out specific provisions, and how they apply in a broad sense to organizations. Aside from the good accounting practices and control environment and attestation discussions, sections on corporate governance and board and committee composition is clear and concise.
Its a very good primer for anyone wanting to educate themself on the most important piece of legislation affecting corporate America to come down the pike in decades.
For the non-technical manager, who is, or will be (or should be) impacted by SOX, or to improve your own skills, I recommend this as a starting point on your road to enlightenment. Its every manager's responsibility to abide by the rules and protect your organization, and the 10 or so hours it will take you to read and understand this basic framework will put you on the right road and make you more valuable to your organization in the long run.
Its a critical piece of literature for any manager interested in educating and promoting their own knowledge base to further their careers, or, at the very least, remain current and protect what you'l achieved.
As a side note, SOX does not apply to non-publicly traded companies and 501C type organizations. READ THIS BOOK ANYWAY! There is always room for improvement in the internal control environment and for good corporate governance, and you can either lead or be dragged along with changes. Its only a matter or time before some scandal somewhere is going to break, and provisions of the Act will be expanded to more and more types of companies.
Disappointing
I needed to know more about Sarbanes-Oxley for work and ordered this book. While I was waiting for it to arrive, I went onto the Internet and downloaded some information, including the text of the legislation itself.
I read through the legislation. I'm not an attorney, and I wasn't motivated to cross reference the other laws/acts mentioned. In other words I just read the legislation as is, with no legal background.
When this book arrived, I expected it would provide information and/or interpretations that I was not able to get directly from reading the legislation and other free materials.
In truth, I found there was very little, if anything that I hadn't gathered directly from my other sources. If you are trying to learn what Sarbanes-Oxley is about and choose not to use the available information, this book does describe the basics.
I would not recommend it, because it does not significant add to, or simplify the information readily available for free.
Finance Manager
This book provided a brief overview and was short on application which I required. Perhaps the books intent did not comply with my needs. However,"Manager's Guide to Sarbanes Oxley Act" proved valuable and aided in presentation to our managers group for the need for internal controls.
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