Internal Control Strategies
A Mid to Small Business Guide
1. Auflage September 2008
2008. 308 Seiten, Hardcover
ISBN 978-0-470-37619-5 - John Wiley & Sons
Preis inkl. Mehrwertsteuer zzgl. Versandkosten.
E-Books sind auch über alle bekannten E-Book Shops erhältlich.
One of the foundations of a solid company is strong internal controls. This book provides practical ideas that compliance managers and controllers can implement into their programs to cut costs and reduce time with their internal controls program. In nontechnical language, it discusses PCAOB standards, SEC, and COSO guidance. It also provides the necessary tools for management's assessment of a company's internal controls, thus allowing management, not auditors, to drive their internal controls program. An excellent reference for compliance managers, controllers, business managers, and auditors, this text also represents an essential tool for smaller companies complying with SOx requirements.
Aus dem Inhalt
Chapter 1. SEC's Guidance on a Risk-Based Approach.
Chapter 2. Highlights of the PCAOB's May 2005 Policy Statement.
Chapter 3. Starting at the Top: Using Entity-level Controls to Create Efficiencies.
Chapter 4. Minimizing Excess through Proper Scoping and Planning Practices.
Chapter 5. Advantageous Project Management Techniques.
Chapter 6. Streamlining Documentation.
Chapter 7. Economical Testing Techniques.
Chapter 8. Methods for Remediation Madness.
Chapter 9. Taking the Mystery out of Evaluating Deficiencies.
Chapter 10. Common Areas of Concern and How to Address Them.
Chapter 11. Understanding The SEC's Guidance for Management.
Chapter 12. The PCAOB's Auditing Standard No. 5:
Appendix A. Simplified Sample Entity-Level Control Matrices.
Appendix B. COSO's Internal Controls Checklist for Entity-Level Controls.
Appendix C. Standardized Period-End Process Control Matrix.
Appendix D. PCAOB Staff Question and Answer Index.
Appendix E. SEC Office of the Chief Accountant Frequently Asked Questions Index.
Appendix F. Summary of Changes Made to Auditing Standard No. 2 and the Related New Guidance.