عنوان

Internal control audit and compliance :

(Number (ISBN

1118996216

(Number (ISBN

9781118996218

Erroneous ISBN

9781118996300

Erroneous ISBN

9781118996478

Number

dltt

Title Proper

Internal control audit and compliance :

General Material Designation

[Book]

Other Title Information

documentation and testing under the new COSO framework /

First Statement of Responsibility

Lynford Graham

Specific Material Designation and Extent of Item

xv, 392 pages :

Other Physical Details

illustrations ;

Dimensions

27 cm

Series Title

Wiley corporate F & A series

Text of Note

Includes bibliographical references and index

Text of Note

What we all share -- Setting the scope of your documentation project: identifying the core -- The risk assessment component -- Control environment -- Control activities -- Information and communication -- Monitoring -- Evidence and testing -- Developing questionnaires and conducting interviews -- Assessing the severity of identified controls deficiencies -- Reporting requirements -- Project management and tools assessment design -- Illustrative forms and templates -- Summing up

0

Text of Note

"Ease the transition to the new COSO framework with practical strategyInternal Control Audit and Compliance provides complete guidance toward the latest framework established by the Committee of Sponsoring Organizations (COSO). With clear explanations and expert advice on implementation, this helpful guide shows auditors and accounting managers how to document and test internal controls over financial reporting with detailed sections covering each element of the framework. Each section highlights the latest changes and new points of emphasis, with explicit definitions of internal controls and how they should be assessed and tested. Coverage includes easing the transition from older guidelines, with step-by-step instructions for implementing the new changes. The new framework identifies seventeen new principles, each of which are explained in detail to help readers understand the new and emerging best practices for efficiency and effectiveness. The revised COSO framework includes financial and non-financial reporting, as well as both internal and external reporting objectives. It is essential for auditors and controllers to understand the new framework and how to document and test under the new guidance. This book clarifies complex codification and provides an effective strategy for a more rapid transition. Understand the new COSO internal controls framework Document and test internal controls to strengthen business processes Learn how requirements differ for public and non-public companies Incorporate improved risk management into the new framework The new framework is COSO's first complete revision since the release of the initial framework in 1992. Companies have become accustomed to the old guidelines, and the necessary procedures have become routine - making the transition to align with the new framework akin to steering an ocean liner. Internal Control Audit and Compliance helps ease that transition, with clear explanation and practical implementation guidance"--

Title

Internal control audit and compliance.

International Standard Book Number

9781118996478

Auditing, Internal

Number

Class number

Book number

Graham, Lynford

Date of Transaction

20151002044045.4

Cataloguing Rules (Descriptive Conventions))

rda

Electronic name

[Book]

Y