Internal control strategies [[electronic resource] ] : a mid to small business guide / / Julie Harrer

• Record Nr.: UNINA9910144135203321
• Autore: Harrer Julie <1966->
• Pubbl/distr/stampa: Hoboken, N.J., : Wiley, c2008
• ISBN: 0-470-43761-8; 1-119-20548-4; 1-281-76695-X; 9786611766955; 0-470-39142-1
• Descrizione fisica: 1 online resource (322 p.)
• Disciplina: 657; 657.458; 658.151
• Soggetti: Auditing, Internal; Small business - Auditing; Electronic books.
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: INTERNAL CONTROL STRATEGIES: A Mid to Small Business Guide; Contents; Preface; Chapter 1: Understanding the SEC's Guidance for Management; Chapter 2: The PCAOB's Auditing Standard No. 5; Chapter 3: SEC's Guidance on a Risk-Based Approach; Chapter 4: Highlights of the PCAOB's May 2005 Policy Statement; Chapter 5: Starting at the Top: Using Entity-Level Controls to Create Efficiencies; Chapter 6: Minimizing Excess through Proper Scoping and Planning Practices; Chapter 7: Advantageous Project Management Techniques; Chapter 8: Streamlining Documentation; Chapter 9: Economical Testing Techniques; Chapter 10: Methods for Remediation MadnessChapter 11: Taking the Mystery Out of Evaluating Deficiencies; Chapter 12: Common Areas of Concern and How to Address Them; 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; Index
• Sommario/riassunto: Praise for Internal Control Strategies A Mid to Small Business Guide""Internal Control Strategies is an excellent field guide for the implementation and maintenance of efficient and effective internal control systems. The book provides a practical approach to interpreting guidance from oversight agencies and integrating it with industry practice in a real-world environment. This handbook is an essential tool for managers and professionals going through the day-to-day struggle of managing auditor expectations and permitting business to proceed in the most efficient manner.""-Michael