OMB Circular A-123 and Sarbanes-Oxley: Management’s Responsibility for Internal Control in Federal Agencies 美国沙式法案：国家管理与预算局 A-123 法规执行，联邦机构内部控制管理责任

HowisA-123differentfromSection404oftheSOXAct?WhatisrequiredoffederalagencieswiththerevisionofA-123?ThedefinitiveguideforfederalcompliancewithOMBCircularA-123andSOXSection404,OMBCircularA-123andSarbanes-Oxley:Management'sResponsibilityforInternalControlinFederalAgenciesleadsreadersthrougheverystepoftheplanning,evaluation,testing,andreporting/collectingofprocessesassociatedwithOMBCircularA-123andSOXSection404compliance,including:InternalcontrolcriteriaInternalcontrolassessment:projectplanningIdentifyingsignificantcontrolobjectivesDocumentationofsignificantcontrolsTestingandevaluatingentity-levelcontrolsandactivity-levelcontrolsTheresultofnumerousconsultationsovermanyyearswithaccountants,auditors,financialmanagers,andsystemsconsultantsspecializinginthefinancialmanagementissuesofthefederalgovernment,thishands-onguidequicklybringsyouuptospeedonthelatestrevisionsandrulesinfederalfinancialinternalcontrolrequirements.