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Author : Arthur Andersen & Co
Publisher : Unknown
Page : 332 pages
File Size : 46,9 Mb
Release : 1978
Category : Accounting
ISBN : UOM:49015001406298
Author : Theodore J. Mock,Jerry L. Turner
Publisher : Routledge
Page : 294 pages
File Size : 47,9 Mb
Release : 2013-10-11
Category : Business & Economics
ISBN : 9781135693497
This anthology presents the results of a comprehensive empirical study of internal control evaluation and auditor judgment initiated by Peat, Marwick, Mitchell & Co. in 1977 and originally published as an American Institute of CPAs research monograph in 1981, which was awarded the American Accounting Association Wildman Award in 1982. This book contains an updated review of the professional literature related to internal control, multivariate analyses of the original statistics and analyses of the decision criteria used by the auditors.
Author : Olof Arwinge
Publisher : Springer Science & Business Media
Page : 205 pages
File Size : 49,5 Mb
Release : 2012-11-07
Category : Business & Economics
ISBN : 9783790828825
The concept of internal control has developed along with audit practice. As demands have been made for greater accountability in corporate governance, the significance of internal control systems in companies has increased. Traditionally internal control has had a fairly direct relationship to financial reporting quality but wider approaches to internal control have expanded those boundaries much further. Stakeholders are increasingly concerned with the effectiveness of internal controls, and disclosure requirements are making firms to go public with regard to their internal control systems. From a design perspective, current research suggests that internal control designs are contingent upon variables such as company strategies, risk appetite, regulatory characteristics, and organizational size. Also there is much to learn about internal control quality, and the way internal control quality is associated with overall corporate governance quality. This book fills that gap.
Author : American Institute of Certified Public Accountants. Computer Services Executive Committee
Publisher : Unknown
Page : 84 pages
File Size : 41,7 Mb
Release : 1977
Category : Accounting
ISBN : STANFORD:20500432600
Author : Lynford Graham
Publisher : John Wiley & Sons
Page : 420 pages
File Size : 50,9 Mb
Release : 2015-02-02
Category : Business & Economics
ISBN : 9781118996218
Ease the transition to the new COSO framework with practical strategy Internal 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.
Author : Michael J. Ramos
Publisher : John Wiley & Sons
Page : 282 pages
File Size : 42,5 Mb
Release : 2008-06-02
Category : Business & Economics
ISBN : 9780470259221
Now fully revised and updated, the Third Edition of How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control is the perfect starting point for companies with no previous SOX experience. Packed with practice aids including forms, checklists, illustrations, diagrams, and tables, the new edition leads auditing professionals through every step of the audit processes associated with Section 404 compliance.
Author : United States. Congress. House. Committee on Government Operations. Legislation and National Security Subcommittee
Publisher : Unknown
Page : 164 pages
File Size : 42,9 Mb
Release : 1981
Category : Administrative agencies
ISBN : PURD:32754076878218
Author : Zella G. Ruthberg
Publisher : Unknown
Page : 220 pages
File Size : 48,9 Mb
Release : 1980
Category : Auditing
ISBN : UOM:39015077587775
Author : Scott Green
Publisher : John Wiley & Sons
Page : 254 pages
File Size : 48,8 Mb
Release : 2004-02-19
Category : Business & Economics
ISBN : 9780471650089
Need help ensuring your campany complys with Sarbanes-Oxley? Armed with this hands-on guide, you can detect early signs of fraud and operational loss, and safeguard your job, your employees' jobs, and the long-term success of your company. Don't let fraud derail your career. Protect yourself with the fail-safe Control Smart method found in Manager's Guide to the Sarbanes-Oxley Act. Order your copy today!
Author : United States. General Accounting Office
Publisher : Unknown
Page : 298 pages
File Size : 52,6 Mb
Release : 1981
Category : Auditing, Internal
ISBN : PSU:000013988791
Author : United States. Congress. House. Committee on the Judiciary. Subcommittee on Crime
Publisher : Unknown
Page : 708 pages
File Size : 47,9 Mb
Release : 1986
Category : Banking law
ISBN : PURD:32754075285316
Author : Wanda A. Wallace
Publisher : Unknown
Page : 1491 pages
File Size : 42,6 Mb
Release : 2005
Category : Auditing, Internal
ISBN : 0808090046
This Guide, previously published as Handbook of Internal Accounting Controls, describes the critical elements of internal control as necessitated by the Sarbanes-Oxley Act of 2002. It is a roadmap for effective and efficient planning for control documentation, monitoring, and follow-up activities for the major operating cycles of a business. The requirements of Auditing Standard No. 2 are reflected in forms, checklists, and efficiency suggestions throughout the book. Assessing control risk and evaluating controls Designing and evaluating controls for the income-producing and production cycles and financing and nonroutine transactions Fraud detection Statistical method practical considerations Preparing effective management letters and attest engagements.
Author : Anonim
Publisher : Unknown
Page : 68 pages
File Size : 54,8 Mb
Release : 1981
Category : Auditing, Internal
ISBN : UCR:31210024867275
Author : United States. Congress. House. Committee on Government Operations. Legislation and National Security Subcommittee
Publisher : Unknown
Page : 856 pages
File Size : 50,8 Mb
Release : 1982
Category : Electronic
ISBN : UCBK:C063889645
Author : Lynford Graham
Publisher : John Wiley & Sons
Page : 256 pages
File Size : 51,7 Mb
Release : 2007-09-10
Category : Business & Economics
ISBN : 9780470184448
"In the new age of philanthropy, donors expect charities to be models of accountability and transparency...Internal controls: Guidance for Private, Government, and Nonprofit Entities is a must read for CEOs and CFOs who want to gain a clear understanding of cost-effective ways to implement the controls necessary to protect their organizations." - Elizabeth Myatt, Chief Executive Officer, World Lung Foundation "If you were looking for the silver bullet to understand and audit internal controls, you just found it. This book will prove invaluable in planning the audit internal controls, you just found it. This book will prove invaluable in planning the audit because it specifically covers COSO and the new AICPA risk assessment auditing standards. " - George I. Victor, CPA, Partner in Charge of Quality Control, Holtz Rubenstein Reminick LLP "Author Lyn Graham gives practical, easy-to-understand guidance for documenting internal controls. I recommend this book for both my clients and our staff. It is very useful for auditors and clients alike." - David E. Adams, CPA, Partner, Geffen Mesher & Company "This book is an essential guide...and provides very practical advice about what to do(and what not to do) in making an investment in internal controls. The author's expensive experience as an audit firm partner and standard-setter are evident in the details provided. I also recommend this book to teaches of auditing and systems, as it provides a useful background to...how internal controls really should work in today's business environment." - Jean C. Bedard, CPA, PhD, Timothy B. Harbert Professor of Accountancy, Bentley College
