00971nam0 2200289 450 991031205620332120190318102831.0978-88-921-1765-520190318d2018----km y0itay50 baitaITy 001yySistemi di rilevazione e misurazione delle performance aziendalidalla redazione del bilancio di esercizio al controllo di gestioneValter Cantino, Paola De Bernardi, Alain Devalle4. ed.TorinoGiappichellic2018XII, 395 p.24 cmCantino,Valter116246De Bernardi,Paola437016Devalle,Alain330419ITUNINARICAUNIMARCBK9910312056203321AZRAG287A2025DECBCAZRAG287B2026DECBCDECBCSistemi di rilevazione e misurazione delle performance aziendali1545367UNINA01547nam 2200361 n 450 99638829210331620221107212939.0(CKB)1000000000636153(EEBO)2240914443(UnM)99122153200971(EXLCZ)99100000000063615319870423d1668 uh engurbn||||a|bb|By the King. A proclamation for the apprehension of certain notorious robbers[electronic resource] and for the prevention of such offenses hereafter, and for a reward to the apprehenders[London] In the Savoy, printed by the assigns of John Bill and Christopher Barker, printers to the Kings most Excellent Majesty16682 sheets (versos blank)Dated at end: Whitehall the three and twentieth day of December, in the twentieth year of our reign. 1668.Arms 80; Steele notation: Robbe- Riding 2) Ju- according.Reproduction of original in the British Library.eebo-0018Brigands and robbersEnglandEarly works to 1800Great BritainHistoryCharles II, 1660-1685Early works to 1800Brigands and robbersCharlesKing of England,1630-1685.793293Cu-RivESCu-RivESCStRLINCu-RivESBOOK996388292103316By the King, a proclamation for the apprehension of certain notorious robbers2355825UNISA05039nam 22005774a 450 991102021920332120230828214343.01-119-20194-21-280-34987-597866103498760-471-92824-0(CKB)1000000000354596(EBL)252658(OCoLC)64560574(SSID)ssj0000096580(PQKBManifestationID)11130565(PQKBTitleCode)TC0000096580(PQKBWorkID)10081577(PQKB)11263151(MiAaPQ)EBC252658(EXLCZ)99100000000035459620051110d2006 uy 0engur|n|---|||||txtccrAccounts payable and Sarbanes-Oxley[electronic resource] strengthening your internal controls /Mary S. SchaefferHoboken, N.J Wileyc20061 online resource (207 p.)Includes index.0-471-78588-1 Accounts Payable and Sarbanes-Oxley: Strengthening Your Internal Controls; Contents; Preface; Acknowledgments; Part I: The Basics; Chapter 1: Sarbanes-Oxley: How It Applies to Accounts Payable; BACKGROUND; OVERVIEW OF THE ACT; EFFECTIVE DATES OF THE ACT; WHISTLEBLOWER PROTECTIONS; AUDITOR INDEPENDENCE: THE PROBLEM; AUDITOR INDEPENDENCE: THE NEW REQUIREMENTS; TIMELY DISCLOSURE; HOW MATERIAL EVENTS ARE REPORTED; MANAGEMENT ASSESSMENT OF INTERNAL CONTROLS; AUDITORS' ASSESSMENT OF INTERNAL CONTROLS; CORPORATE RESPONSIBILITY; SUBCERTIFICATIONS; USING THE ACT TO FOSTER CHANGE; DIRECTORS INSURANCECONCLUDING THOUGHTSChapter 2: Compliance Alternatives: Outsourcing and the COSO Framework; OUTSOURCING; SARBANES-OXLEY REQUIREMENTS IF USING AN OUTSOURCER; MECHANISM FOR DEMONSTRATING APPROPRIATE CONTROLS; COSO FRAMEWORK: BACKGROUND; COSO OBJECTIVES: ENTERPRISE RISK; ENTERPRISE RISK MANAGEMENT; CONCLUDING THOUGHTS; Chapter 3: Invoice Processing; PURCHASE ORDERS; PURCHASE ORDER PROBLEMS; DOCUMENTATION; FLOWCHARTS; INVOICE HANDLING: CLEAR INSTRUCTIONS; APPROVAL PROCESS; THREE-WAY MATCH; SMALL-DOLLAR INVOICES; CONTRACT COMPLIANCE; FRAUD; SEGREGATION OF DUTIES; MASTER VENDOR FILEELECTRONIC INVOICINGMONTH-END CLOSE; YEAR-END CLOSE; RECOMMENDED INVOICE-PROCESSING PRACTICES; CONCLUDING THOUGHTS; Part II: Payment Process; Chapter 4: Checks; AUTHORIZED SIGNERS AND BOARD DELEGATIONS; CHECK SIGNERS; DOCUMENTATION: CHECK SIGNERS AND ACCOUNTS; CHECK STOCK; CHECK-SIGNING PROCEDURES; FACSIMILE SIGNER; RUSH CHECKS; MAILING CHECKS; OUTSOURCING CHECK PRINTING; CHECK REQUEST FORMS; POSITIVE PAY; RECONCILE BANK STATEMENTS; RECURRING PAYMENTS; CONCLUDING THOUGHTS; Chapter 5: Purchasing Cards; P-CARD GROWTH; TYPICAL USAGETHE SURVEY: HOW HAS SARBANES-OXLEY AFFECTED YOUR P-CARD OPERATIONS?WHY COMPLY IF YOU DON'T HAVE TO?; IMPLEMENTATION RESOURCES; WHO'S DOING THE WORK?; SARBANES-OXLEY IMPACT ON P-CARD PROGRAMS; SARBANES-OXLEY FACTOR IN CHANGE; HAS SARBANES-OXLEY FORCED CHANGE?; ADDITIONAL CONTROL FEATURES; WHAT'S BEING CERTIFIED?; RAMIFICATIONS OF NOT SIGNING; CONCLUDING THOUGHTS; Chapter 6: Electronic Payments: Alternatives to the Paper Check; WIRE TRANSFERS; AUTOMATED CLEARINGHOUSE (ACH); DAILY RECONCILIATIONS; CONCLUDING THOUGHTS; Part III: Functions Related to and Often Handled in Accounts PayableChapter 7: Travel and Entertainment Expense ProcessingBAD PRACTICES; WRITTEN POLICIES; POLICY ENFORCEMENT; SPOT-CHECKING; EXCEPTIONS TO SPOT-CHECKING; WHO SUBMITS WHEN MULTIPLE EMPLOYEES ARE INVOLVED?; ELECTRONIC REIMBURSEMENT; T&E CARDS; EXCEL REPORTS; ONE-CARD PROGRAMS; CONCLUDING THOUGHTS; Chapter 8: Unclaimed Property (Escheat)*; STATE OF COMPLIANCE; EFFECT OF SARBANES-OXLEY ON PRIVATE COMPANY REPORTING; KEY ESCHEAT ISSUES; COMPLIANCE; WHAT'S REQUIRED TO DO ESCHEAT CORRECTLY?; COMMON NONCOMPLIANCE AREAS; SUBCERTIFICATIONS; SEGREGATION OF DUTIES; CONCLUDING THOUGHTSChapter 9: 1099s and Other IRS-Related Information Reporting""Accounts Payable and Sarbanes-Oxley cements Mary Schaeffer's reputation as the premier authority on accounts payable. She provides great detail on all aspects of the payables systems needed to comply with Sarbanes-Oxley. A must for every controller's bookshelf!""-Steven Bragg, Premier Data Services ""Mary Schaeffer has done it again! America's most accomplished accounts payable expert has written another authoritative and comprehensive work. This time she takes aim at internal controls and the Sarbanes-Oxley Act as they impact the payables function. Whether or not you areAccounts payableManagementAccounts payableManagement.657.74658.15/26Schaeffer Mary S1611185MiAaPQMiAaPQMiAaPQBOOK9911020219203321Accounts payable and Sarbanes-Oxley4417590UNINA