LEADER 05919nam 2200841 450 001 9910145580803321 005 20210209114427.0 010 $a1-118-10850-7 010 $a1-281-23739-6 010 $a9786611237394 010 $a1-118-26921-7 010 $a0-470-90966-8 010 $a0-470-90968-4 010 $a0-470-24555-7 035 $a(CKB)1000000000409340 035 $a(EBL)333767 035 $a(SSID)ssj0000164726 035 $a(PQKBManifestationID)11153923 035 $a(PQKBTitleCode)TC0000164726 035 $a(PQKBWorkID)10121548 035 $a(PQKB)10239379 035 $a(PQKBManifestationID)16030613 035 $a(PQKB)22220752 035 $a(MiAaPQ)EBC333767 035 $a(MiAaPQ)EBC644929 035 $a(MiAaPQ)EBC644930 035 $a(OCoLC-P)317384499 035 $a(CaSebORM)9780470095898 035 $a(OCoLC)775437916 035 $a(OCoLC)317384499 035 $a(EXLCZ)991000000000409340 100 $a20160411h20082008 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aGovernance, Risk, and Compliance Handbook: Technology, Finance, Environmental, and International Guidance and Best Practices /$fIan Rodgers ; edited by Anthony Tarantino 205 $a1st edition 210 1$aHoboken, New Jersey :$cWiley,$d2008. 210 4$dİ2008 215 $a1 online resource (1123 p.) 225 0 $aCorporate Finance & Accounting 225 0 $aWiley global finance executive select 300 $aDescription based upon print version of record. 311 $a1-118-10849-3 311 $a0-470-09589-X 320 $aIncludes bibliographical references and index. 327 $aGOVERNANCE, RISK, AND COMPLIANCE HANDBOOK: TECHNOLOGY, FINANCE, ENVIRONMENTAL, AND INTERNATIONAL GUIDANCE AND BEST PRACTICES; CONTENTS; PREFACE; ACKNOWLEDGMENTS; ABOUT THE CONTRIBUTORS; CHAPTER 1 INTRODUCTION; 1.1 ACT LOCALLY, IMPACT GLOBALLY; 1.2 GOVERNANCE; 1.3 RISK; 1.4 COMPLIANCE AND INTERNAL CONTROLS; 1.5 GRC AND GLOBALIZATION; 1.6 GROWTH OF GLOBAL TRADE; 1.7 SIMPLE SUGGESTIONS TO IMPROVE GOVERNANCE, RISK MANAGEMENT, AND COMPLIANCE ( GRC); 1.8 WHY READ THIS BOOK: THE CASE FOR GOOD GRC; 1.9 ORGANIZATION OF THE HANDBOOK; PART 1 CORPORATE GOVERNANCE 327 $aCHAPTER 2 A RISK-BASED APPROACH TO ASSESS INTERNAL CONTROL OVER FINANCIAL REPORTING ( ICFR)2.1 A RISK-BASED APPROACH TO ASSESSING ICFR; 2.2 DETERMINE KEY STAKEHOLDERS; 2.3 ESTABLISH THE RISK MANAGEMENT CONTEXT; 2.4 RISK RATING AND RISK IDENTIFICATION; 2.5 ANALYZE AND EVALUATE RISKS; 2.6 TREAT/MITIGATE RISKS; 2.7 IDENTIFY, ASSESS, AND REPORT ON RESIDUAL RISK STATUS; 2.8 CONCLUDING REMARKS; CHAPTER 3 COSO- IS IT FIT FOR PURPOSE?; 3.1 THE ROOTS OF COSO; 3.2 COSO THE COMMITTEE AND COSO THE 1992 INTEGRATED CONTROL FRAMEWORK: HAVE THEY STOOD THE TEST OF TIME? 327 $a3.3 ACTUAL MARKET ACCEPTANCE OF THE COSO 1992 FRAMEWORK PRIOR TO SOX3.4 EXPECTATIONS OF COSO ESCALATE OVERNIGHT; 3.5 IS COSO 1992 FREE FROM BIAS?; 3.6 DOES COSO 1992 PERMIT CONSISTENT QUANTITATIVE/QUALITATIVE MEASUREMENT?; 3.7 IS COSO 1992 SUFFICIENTLY COMPLETE SO THAT RELEVANT FACTORS ARE NOT OMITTED?; 3.8 IS COSO 1992 RELEVANT TO AN ANALYSIS OF CONTROLS OVER FINANCIAL REPORTING?; 3.9 COSO: LOOKING FORWARD; CHAPTER 4 TIME TO RETHINK THE CORPORATE TAX; 4.1 Q& A WITH MIHIR DESAI; 4.2 ABOUT FACULTY IN THIS ARTICLE; CHAPTER 5 THE ROLE OF INTERNAL AUDIT; 5.1 INTRODUCTION 327 $a5.2 INTERNAL AUDITORS' ROLE THROUGHOUT HISTORY5.3 THE ROLE TRANSFORMED; 5.4 BEYOND ASSURANCE: ADVISORY SERVICES; 5.5 ACHIEVING THE GREATEST IMPACT; 5.6 THE BRIGHT OUTLOOK OF INTERNAL AUDITING; CHAPTER 6 OUTSOURCED PROCESSES: RISK AND RESOLUTION; 6.1 A MATTER OF RISK; 6.2 A MATTER OF RESPONSIBILITY; 6.3 OUTSOURCED RISK MANAGEMENT; 6.4 SAS 70 CRITICISMS; 6.5 SAS 70 ALTERNATIVES; 6.6 SUMMARY; CHAPTER 7 THE LAST MILE OF FINANCE; 7.1 THE LAST MILE OF FINANCE; 7.2 REGAINING CONTROL; 7.3 WHERE EVERYTHING COMES TOGETHER; 7.4 THE PATH TO AN OPTIMUM CLOSE; 7.5 A RETURN TO GOOD FINANCE 327 $aCHAPTER 8 U. S. STOCK OPTION BACKDATING SCANDALS8.1 INTRODUCTION; 8.2 THE PROS AND CONS OF STOCK OPTIONS; 8.3 THE AMERICAN SCANDALS; 8.4 WHY STOCK OPTIONS SHOULD BE AVOIDED; 8.5 SUGGESTIONS IN MANAGING OPTIONS FOR THOSE WHO MUST RETAIN THEM; 8.6 HOW THE UNITED STATES GOT INTO SUCH A MESS; CHAPTER 9 FRAUD AND CORRUPTION; 9.1 WHAT ARE FRAUD AND CORRUPTION? HISTORICAL BACKGROUND FROM ETHICS; 9.2 CONSEQUENCES OF FRAUD AND CORRUPTION FOR AN INDIVIDUAL, BUSINESS, AND COMMUNITY; 9.3 PRINCIPAL-AGENT PROBLEM WITH PRACTICES AND PROCEDURES FOR MANAGING FRAUD AND CORRUPTION 327 $a9.4 BEST PRACTICE GUIDELINES FOR DETECTION METHODS, INCLUDING CHECKING OF BACKGROUND AND REFERENCES 330 $aProviding a comprehensive framework for a sustainable governance model, and how to leverage it in competing global markets, Governance, Risk, and Compliance Handbook presents a readable overview to the political, regulatory, technical, process, and people considerations in complying with an ever more demanding regulatory environment and achievement of good corporate governance. Offering an international overview, this book features contributions from sixty-four industry experts from fifteen countries. 606 $aCorporate governance 606 $aRisk management 606 $aCompliance auditing 615 0$aCorporate governance. 615 0$aRisk management. 615 0$aCompliance auditing. 676 $a343.73066 676 $a658.15/1 676 $a658.151 700 $aRodgers$b Ian$0856024 702 $aTarantino$b Anthony 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910145580803321 996 $aGovernance, Risk, and Compliance Handbook: Technology, Finance, Environmental, and International Guidance and Best Practices$91911236 997 $aUNINA