LEADER 04370nam 2200649 450 001 9910208957503321 005 20230912161734.0 010 $a1-118-99647-X 010 $a1-119-02954-6 010 $a1-118-99630-5 035 $a(CKB)3710000000496471 035 $a(EBL)4040405 035 $a(SSID)ssj0001402227 035 $a(PQKBManifestationID)16047330 035 $a(PQKBTitleCode)TC0001402227 035 $a(PQKBWorkID)11358352 035 $a(PQKB)23954221 035 $a(DLC) 2014035947 035 $a(Au-PeEL)EBL1895885 035 $a(CaPaEBR)ebr11006391 035 $a(CaONFJC)MIL696384 035 $a(OCoLC)890377856 035 $a(CaSebORM)9781118996218 035 $a(MiAaPQ)EBC1895885 035 $a(MiAaPQ)EBC4040405 035 $a(EXLCZ)993710000000496471 100 $a20150131h20152015 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aInternal control audit and compliance $edocumentation and testing under the new COSO framework /$fLynford Graham 205 $a1st edition 210 1$aHoboken, New Jersey :$cWiley,$d2015. 210 4$dİ2015 215 $a1 online resource (431 p.) 225 1 $aWiley Corporate F&A Series 300 $aIncludes index. 311 $a1-322-65102-7 311 $a1-118-99621-6 320 $aIncludes bibliographical references and index. 327 $aWhat we all share -- Setting the scope of your documentation project: identifying the core -- The risk assessment component -- Control environment -- Control activities -- Information and communication -- Monitoring -- Evidence and testing -- Developing questionnaires and conducting interviews -- Assessing the severity of identified controls deficiencies -- Reporting requirements -- Project management and tools assessment design -- Illustrative forms and templates -- Summing up. 330 $a"Ease the transition to the new COSO framework with practical strategyInternal Control Audit and Compliance provides complete guidance toward the latest framework established by the Committee of Sponsoring Organizations (COSO). With clear explanations and expert advice on implementation, this helpful guide shows auditors and accounting managers how to document and test internal controls over financial reporting with detailed sections covering each element of the framework. Each section highlights the latest changes and new points of emphasis, with explicit definitions of internal controls and how they should be assessed and tested. Coverage includes easing the transition from older guidelines, with step-by-step instructions for implementing the new changes. The new framework identifies seventeen new principles, each of which are explained in detail to help readers understand the new and emerging best practices for efficiency and effectiveness.The revised COSO framework includes financial and non-financial reporting, as well as both internal and external reporting objectives. It is essential for auditors and controllers to understand the new framework and how to document and test under the new guidance. This book clarifies complex codification and provides an effective strategy for a more rapid transition. Understand the new COSO internal controls framework Document and test internal controls to strengthen business processes Learn how requirements differ for public and non-public companies Incorporate improved risk management into the new framework The new framework is COSO's first complete revision since the release of the initial framework in 1992. Companies have become accustomed to the old guidelines, and the necessary procedures have become routine - making the transition to align with the new framework akin to steering an ocean liner. Internal Control Audit and Compliance helps ease that transition, with clear explanation and practical implementation guidance"--$cProvided by publisher. 410 0$aWiley corporate F & A series. 606 $aAuditing, Internal 615 0$aAuditing, Internal. 676 $a657/.458 686 $aBUS003000$2bisacsh 700 $aGraham$b Lynford$0927571 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910208957503321 996 $aInternal control audit and compliance$92276890 997 $aUNINA