LEADER 05255nam 22006494a 450 001 9910143691803321 005 20230721030025.0 010 $a1-119-19802-X 010 $a1-280-97439-7 010 $a9786610974399 010 $a0-470-18444-2 035 $a(CKB)1000000000356593 035 $a(EBL)315237 035 $a(OCoLC)476106280 035 $a(SSID)ssj0000181003 035 $a(PQKBManifestationID)11179462 035 $a(PQKBTitleCode)TC0000181003 035 $a(PQKBWorkID)10158415 035 $a(PQKB)11593397 035 $a(MiAaPQ)EBC315237 035 $a(Au-PeEL)EBL315237 035 $a(CaPaEBR)ebr10296142 035 $a(CaONFJC)MIL97439 035 $a(OCoLC)437191241 035 $a(EXLCZ)991000000000356593 100 $a20070517d2008 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aInternal controls$b[electronic resource] $eguidance for private, government, and nonprofit entities /$fLynford Graham 210 $aHoboken, N.J. $cJohn Wiley & Sons$dc2008 215 $a1 online resource (256 p.) 300 $aDescription based upon print version of record. 311 $a0-470-08948-2 320 $aIncludes bibliographical references and index. 327 $aINTERNAL CONTROLS; ABOUT THE AUTHOR; CONTENTS; PREFACE; Chapter 1: AN INTRODUCTION; BUT HOW DOES ALL THAT RELATE TO ME?; WE ARE ALL IN THIS TOGETHER; SO WHAT IS ALL THIS FUSS ABOUT COSTS?; IT CAN BE MANAGED; Chapter 2: FIRST STEPS: A PILOT PROJECT; NAVIGATING CHAPTERS 2 TO 5; THE FIRST STEPS CAN SEEM THE HARDEST; YOU HAVE AN ADVANTAGE; THE FIRST STEP; UNDERSTAND YOUR OBJECTIVE; THE CONTROLS FRAMEWORK AS A GUIDE; FORM A PRELIMINARY PROJECT TEAM; THE REAL PROJECT: SETTING PRIORITIES; PROJECT AND RESOURCE PLAN; Chapter 3: THE FIVE COMPONENTS OF THE CONTROLS FRAMEWORK; SOME BACKGROUND 327 $aTHE FIVE COMPONENTS CUBES, TRIANGLES, AND OTHER REPRESENTATIONS; THE CONTROL ENVIRONMENT; RISK ASSESSMENT; CONTROL ACTIVITIES; INFORMATION AND COMMUNICATION; INFORMATION TECHNOLOGY; MONITORING; Appendix 3A: BLUE RIBBON COMMITTEE ON IMPROVING THE EFFECTIVENESS OF CORPORATE AUDIT COMMITTEES; SUMMARY OF RECOMMENDATIONS; Chapter 4: DOCUMENTING INTERNAL CONTROLS USING A FRAMEWORK; MANY WAYS TO DOCUMENT; PURPOSE OF DOCUMENTING FINANCIAL REPORTING CONTROLS; VALUE OF CARE IN DOCUMENTATION; FORMATS AND TOOLS FOR DOCUMENTING CONTROLS; FORMATS AND TEMPLATES, MATRICES AND FORMS 327 $aDEVELOPING CUSTOM CONTROL OBJECTIVES Appendix 4A: SAMPLE CONTROL OBJECTIVES FOR MAJOR CYCLES; ENHANCEMENTS TO SAMPLE CONTROL OBJECTIVES; Chapter 5: SETTING THE SCOPE OF YOUR DOCUMENTATION PROJECT: IDENTIFYING THE CORE; START WITH OBJECTIVES; MAPPING THE ENTITY TO THE FINANCIAL STATEMENTS: THE INS AND OUTS; CONSIDER RISKS, NOT JUST QUANTITATIVE MEASURES; OVERSTATEMENT AND UNDERSTATEMENT; INCLUDE THE CLOSE PROCESS AND PREPARATION OF THE FINANCIAL STATEMENTS; BE CAREFUL OUT THERE!; Chapter 6: ESTABLISHING A BASIS FOR CONTROLS EFFECTIVENESS: TESTING CONTROLS 327 $a''AUDITORS SHOULD DEVELOP AN UNDERSTANDING OF INTERNAL CONTROLS. . .''MONITORING; SAMPLING AND TESTING CONTROLS; INFREQUENTLY OPERATING CONTROLS; SURVEYS AND INTERVIEWS; TESTING AUTOMATED (COMPUTERIZED) CONTROLS; TESTING GENERAL COMPUTER CONTROLS; Appendix 6A: SAMPLE SIZE TUTORIAL; SAMPLE SIZE FORMULA; FOR SUBSTANTIVE SAMPLING; FOR TESTS OF CONTROLS; READING A TABLE TO DETERMINE SAMPLE SIZES; Appendix 6B: CONDUCTING INTERVIEWS: GATHERING INTERNAL CONTROL INFORMATION; BACKGROUND; EXAMPLES OF WHERE INTERVIEWS ARE USED; PLANNING AND STRATEGY; FOCUS GROUPS 327 $aTIPS FOR AN EFFECTIVE AND EFFICIENT INTERVIEWS COPE AND REPORTING ON CONTROLS; FOLLOWING UP; Chapter 7: ASSESSING DESIGN EFFECTIVENESS AND OPERATING EFFECTIVENESS; IT'S INEVITABLE; DEFINITIONS OF SIGNIFICANT DEFICIENCIES AND MATERIAL WEAKNESSES; KEY FACTORS WHEN ASSESSING THE SEVERITY OF A DEFICIENCY; CONDITIONS INDICATING CONTROL DEFICIENCIES; EXAMPLES OF EVALUATING THE SEVERITY OF DEFICIENCIES; OVERALL ASSESSMENT; Appendix 7A: A FRAMEWORK FOR EVALUATING CONTROL EXCEPTIONS AND DEFICIENCIES; INTRODUCTION AND PURPOSE; GUIDING PRINCIPLES; TERMINOLOGY 327 $aChapter 8: FRAUD RISKS AND ENTITY SELF-DEFENSE 330 $a""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 CEO's and CFO's 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, 606 $aAuditing, Internal 606 $aManagerial accounting 615 0$aAuditing, Internal. 615 0$aManagerial accounting. 676 $a658.15/1 700 $aGraham$b Lynford$0927571 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910143691803321 996 $aInternal controls$92084002 997 $aUNINA