Sarbanes-Oxley Section 404

Al-Azhar University-Gaza

Faculty of Economics and administrative science

Done by:

Mohammed maged krezm.

Ahmed maher abu assi.

Supervised by:

Dr.emad abu shaaban.

2010-2011

Introduction

Part1.About internal control

1.1 define &I importance of internal control.

1.2 maintaining sound system of internal control.

1.3Review of effectiveness of internal control.

Part2:component of internal control

2.1Control environment.

2.2risk assessment.

2.3control activities.

2.4information & communication.

2.5monitoring.

Part3. Evaluating Of Internal Control Deficiencies And Reporting

3.1 Significance of internal control deficiencies.

3.2 The process of identifying ,assessing and classifying internal control deficits.

Part 4: Testing, Determining, The Operating Effectiveness

4.1 Identify Control Be Tested.

4.2 Identify Who Will Perform Testing.

4.3 Develop And Execute The Test Plans.

4.4 Evaluate Test Results.

4.5 Types Of Companies Affected.

Part 5: Conclusion

References