Sarbanes-Oxley Section 404_en

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.

1.3 review of effectiveness of internal control.

Part2:component of internal control

2.1 Control environment.

2.2 risk assessment.

2.3 control activities.

2.4 information & communication.

2.5 monitoring.

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.

4.5Types Of Companies Affected.

Part 5: Conclusion

References