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Accounting control best practices [[electronic resource] /] / Steven M. Bragg
| Accounting control best practices [[electronic resource] /] / Steven M. Bragg |
| Autore | Bragg Steven M |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2009 |
| Descrizione fisica | 1 online resource (306 p.) |
| Disciplina |
658.15/1
658.151 |
| Collana | Wiley best practices |
| Soggetto topico |
Accounting
Controllership |
| Soggetto genere / forma | Electronic books. |
| ISBN |
0-470-46413-5
1-119-20324-4 1-282-03122-8 9786612031229 0-470-46408-9 |
| Classificazione | 85.25 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction -- Controls for accounts payable best practices -- Controls for order entry, credit, and shipment best practices -- Controls for inventory management best practices -- Controls for billing best practices -- Controls for collections -- Controls for cash-handling best practices -- Controls for payroll best practices -- Controls for fixed assets best practices -- Controls for budgeting -- Controls for financial reporting. |
| Record Nr. | UNINA-9910145954103321 |
Bragg Steven M
|
||
| Hoboken, N.J., : Wiley, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting control best practices [[electronic resource] /] / Steven M. Bragg
| Accounting control best practices [[electronic resource] /] / Steven M. Bragg |
| Autore | Bragg Steven M |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2009 |
| Descrizione fisica | 1 online resource (306 p.) |
| Disciplina |
658.15/1
658.151 |
| Collana | Wiley best practices |
| Soggetto topico |
Accounting
Controllership |
| ISBN |
0-470-46413-5
1-119-20324-4 1-282-03122-8 9786612031229 0-470-46408-9 |
| Classificazione | 85.25 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction -- Controls for accounts payable best practices -- Controls for order entry, credit, and shipment best practices -- Controls for inventory management best practices -- Controls for billing best practices -- Controls for collections -- Controls for cash-handling best practices -- Controls for payroll best practices -- Controls for fixed assets best practices -- Controls for budgeting -- Controls for financial reporting. |
| Record Nr. | UNINA-9910830635103321 |
|
Bragg Steven M
|
||
| Hoboken, N.J., : Wiley, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting control best practices / / Steven M. Bragg
| Accounting control best practices / / Steven M. Bragg |
| Autore | Bragg Steven M |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2009 |
| Descrizione fisica | 1 online resource (306 p.) |
| Disciplina | 658.15/1 |
| Collana | Wiley best practices |
| Soggetto topico |
Accounting
Controllership |
| ISBN |
0-470-46413-5
1-119-20324-4 1-282-03122-8 9786612031229 0-470-46408-9 |
| Classificazione | 85.25 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction -- Controls for accounts payable best practices -- Controls for order entry, credit, and shipment best practices -- Controls for inventory management best practices -- Controls for billing best practices -- Controls for collections -- Controls for cash-handling best practices -- Controls for payroll best practices -- Controls for fixed assets best practices -- Controls for budgeting -- Controls for financial reporting. |
| Record Nr. | UNINA-9910877320003321 |
|
Bragg Steven M
|
||
| Hoboken, N.J., : Wiley, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The complete CFO handbook [[electronic resource] ] : from accounting to accountability / / Frank J. Fabozzi, Pamela Peterson Drake, Ralph S. Polimeni
| The complete CFO handbook [[electronic resource] ] : from accounting to accountability / / Frank J. Fabozzi, Pamela Peterson Drake, Ralph S. Polimeni |
| Autore | Fabozzi Frank J |
| Edizione | [4th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2008 |
| Descrizione fisica | 1 online resource (863 p.) |
| Disciplina | 658.15/1 |
| Altri autori (Persone) |
Peterson DrakePamela <1954->
PolimeniRalph S |
| Soggetto topico |
Chief financial officers
Corporations - United States - Finance |
| ISBN |
1-119-19805-4
1-281-03234-4 9786611032340 0-470-19576-2 |
| Classificazione | 85.25 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
The Complete CFO Handbook; Contents; Preface; About the Authors; Chapter 1: The Changing Role of the CFO: From Accounting to Accountable; SOX Act of 2002 and the CFO; Expanded Responsibilities of the CFO; Our Agenda; Part One: Funding; Chapter 2: Capital Structure Decisions; Agenda; Debt versus Equity; Concept of Leverage; Capital Structure and Financial Leverage; Financial Leverage and Risk; Capital Structure and Taxes; Capital Structure and Financial Distress; Cost of Capital; Agency Relationship; Optimal Capital Structure: Theory and Practice; A Capital Structure Prescription; Bottom Line
Appendix: Capital Structure Theory-The Modigliani-Miller Theory and Beyond Chapter 3: Types of Debt Financing; Agenda; General Featuers of Debt Obligations; Term Loans; Syndicated Bank Loans; Notes and Bonds; Short-Term Financing; Off-Balance-Sheet Financing; Bottom Line; Chapter 4: Equity Funding; Agenda; Common Stock; Preferred Stock; Bottom Line; Chapter 5: Structured Financing: Asset Securitization and Structured Notes; Agenda; Asset Securitization; Structured Notes; Bottom Line; Part Two: Strategy, Taxes, and Risk Management; Chapter 6: Strategy and Financial Planning; Agenda Strategy and Value Financial Planning and Budgeting; Importance of Financial Planning; Budgeting Process; Sales Forecasting; Seasonal Consideration; Budgeting; Pro Forma Financial Statements; Long-Term Financial Planning; Financial Modeling; Performance Evaluation; Strategy and Value Creation; Bottom Line; Chapter 7: Basics of Corporate Taxes and Tax Risk Management; Agenda; Tax Management; Tax Risk; U.S. Tax Law and Taxation of Corporations; State and Local Taxes; Non-U.S. Taxes; Bottom Line; Chapter 8: Corporate Risk Management; Agenda; Risk Defined; Enterprise Risk Management Managing Risks Risk Transfer; Bottom Line; Part Three: Performance Evaluation; Chapter 9: Financial Ratio Analysis; Agenda; Ratios and their Classification; Return-On-Investment Ratios; Liquidity; Profitability Ratios; Activity Ratios; Financial Leverage Ratios; Common-Size Analysis; Using Financial Ratio Analysis; Illustration: Pfizer, Inc., 1990-2005; Bottom Line; Chapter 10: Cash Flow Analysis; Agenda Items; Difficulties with Measuring Cash Flow; Cash Flows and the Statement of Cash Flows; Free Cash Flow; Calculating Free Cash Flow; Net Free Cash Flow Usefulness of Cash Flows in Financial Analysis Bottom Line; Chapter 11: Decentralized Operations and Responsibility Accounting; Agenda; Organization Structures and Concepts; Examples of Types of Organization Structure and Responsibility Reporting; Decentralization Problems; Responsibility Accounting; Controllable Costs; Costs of Service Departments; Executive Incentive Compensation Plans and Dysfunctional Decision Making; Bottom Line; Chapter 12: Responsibility Center Performance Evaluation; Agenda; Basis for Comparison; Cost Center Performance Evaluation; Profit Center Performance Evaluation Profit Center Decision Making |
| Record Nr. | UNINA-9910145740603321 |
|
Fabozzi Frank J
|
||
| Hoboken, N.J., : John Wiley & Sons, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The complete CFO handbook : from accounting to accountability / / Frank J. Fabozzi, Pamela Peterson Drake, Ralph S. Polimeni
| The complete CFO handbook : from accounting to accountability / / Frank J. Fabozzi, Pamela Peterson Drake, Ralph S. Polimeni |
| Autore | Fabozzi Frank J |
| Edizione | [4th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2008 |
| Descrizione fisica | 1 online resource (863 p.) |
| Disciplina | 658.15/1 |
| Altri autori (Persone) |
Peterson DrakePamela <1954->
PolimeniRalph S |
| Soggetto topico |
Chief financial officers
Corporations - United States - Finance |
| ISBN |
1-119-19805-4
1-281-03234-4 9786611032340 0-470-19576-2 |
| Classificazione | 85.25 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
The Complete CFO Handbook; Contents; Preface; About the Authors; Chapter 1: The Changing Role of the CFO: From Accounting to Accountable; SOX Act of 2002 and the CFO; Expanded Responsibilities of the CFO; Our Agenda; Part One: Funding; Chapter 2: Capital Structure Decisions; Agenda; Debt versus Equity; Concept of Leverage; Capital Structure and Financial Leverage; Financial Leverage and Risk; Capital Structure and Taxes; Capital Structure and Financial Distress; Cost of Capital; Agency Relationship; Optimal Capital Structure: Theory and Practice; A Capital Structure Prescription; Bottom Line
Appendix: Capital Structure Theory-The Modigliani-Miller Theory and Beyond Chapter 3: Types of Debt Financing; Agenda; General Features of Debt Obligations; Term Loans; Syndicated Bank Loans; Notes and Bonds; Short-Term Financing; Off-Balance-Sheet Financing; Bottom Line; Chapter 4: Equity Funding; Agenda; Common Stock; Preferred Stock; Bottom Line; Chapter 5: Structured Financing: Asset Securitization and Structured Notes; Agenda; Asset Securitization; Structured Notes; Bottom Line; Part Two: Strategy, Taxes, and Risk Management; Chapter 6: Strategy and Financial Planning; Agenda Strategy and Value Financial Planning and Budgeting; Importance of Financial Planning; Budgeting Process; Sales Forecasting; Seasonal Consideration; Budgeting; Pro Forma Financial Statements; Long-Term Financial Planning; Financial Modeling; Performance Evaluation; Strategy and Value Creation; Bottom Line; Chapter 7: Basics of Corporate Taxes and Tax Risk Management; Agenda; Tax Management; Tax Risk; U.S. Tax Law and Taxation of Corporations; State and Local Taxes; Non-U.S. Taxes; Bottom Line; Chapter 8: Corporate Risk Management; Agenda; Risk Defined; Enterprise Risk Management Managing Risks Risk Transfer; Bottom Line; Part Three: Performance Evaluation; Chapter 9: Financial Ratio Analysis; Agenda; Ratios and their Classification; Return-On-Investment Ratios; Liquidity; Profitability Ratios; Activity Ratios; Financial Leverage Ratios; Common-Size Analysis; Using Financial Ratio Analysis; Illustration: Pfizer, Inc., 1990-2005; Bottom Line; Chapter 10: Cash Flow Analysis; Agenda Items; Difficulties with Measuring Cash Flow; Cash Flows and the Statement of Cash Flows; Free Cash Flow; Calculating Free Cash Flow; Net Free Cash Flow Usefulness of Cash Flows in Financial Analysis Bottom Line; Chapter 11: Decentralized Operations and Responsibility Accounting; Agenda; Organization Structures and Concepts; Examples of Types of Organization Structure and Responsibility Reporting; Decentralization Problems; Responsibility Accounting; Controllable Costs; Costs of Service Departments; Executive Incentive Compensation Plans and Dysfunctional Decision Making; Bottom Line; Chapter 12: Responsibility Center Performance Evaluation; Agenda; Basis for Comparison; Cost Center Performance Evaluation; Profit Center Performance Evaluation Profit Center Decision Making |
| Record Nr. | UNINA-9910810555903321 |
|
Fabozzi Frank J
|
||
| Hoboken, N.J., : John Wiley & Sons, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The essential controller [[electronic resource] ] : an introduction to what every financial manager must know / / Steven M. Bragg
| The essential controller [[electronic resource] ] : an introduction to what every financial manager must know / / Steven M. Bragg |
| Autore | Bragg Steven M |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2012 |
| Descrizione fisica | 1 online resource (289 p.) |
| Disciplina | 658.15/1 |
| Altri autori (Persone) | BraggSteven M |
| Collana | Wiley corporate F&A series |
| Soggetto topico |
Controllership
Chief financial officers Corporations - Accounting Corporations - Finance |
| ISBN |
1-118-23973-3
1-119-20319-8 1-283-94120-1 1-118-22685-2 |
| Classificazione | BUS001040 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
The Essential Controller; Contents; Preface; Chapter 1 Accounting in the Corporation; Importance of This Chapter; Tasks of the Accounting Function; Role of the Accounting Function; Role of the Controller; Impact of Ethics on the Accounting Role; Evolving Role of Accounting; Chapter 2 Controller's Responsibilities; Importance of This Chapter; Variations on the Title; Planning Function; Control Function; Reporting Function; Accounting Function; Additional Controller Functions in Smaller Companies; Controller's Job Description; Relationship of the Controller to the Chief Financial Officer
Future Changes in the Controller's Origins and Responsibilities Managing Rapid Growth; Chapter 3 Chief Financial Officer: From Controller to Facilitator of Change; Importance of This Chapter; Understanding What Chief Executive Officers Want; Task of the CFO; Develop and Communicate a Compelling Finance Agenda; Build a Commitment to Change within Finance; Change Executive Management Practices; Enlist the Support of the Chief Executive officer; Mobilize the Organization; Institutionalize Continuous Improvement; Chapter 4 Operational Accounting; Importance of This Chapter Create Departmental Job Descriptions Create a Departmental Training Program; Clear Out Excess Documentation; Streamline the Accounting Workflow; Document All Major Processes; Correct the Underlying Causes of Errors; Use Best Practices; Outsource Selected Accounting Functions; Chapter 5 Cost Accounting and Costing Systems; Importance of This Chapter; Purpose of Cost Accounting Information; Input: Data Collection Systems; Processing: Data Summarization Systems; Processing: Job Costing; Processing: Process Costing; Processing: Standard Costing; Processing: Direct Costing Processing: Throughput Costing Processing: Activity-based costing; Processing: Target Costing; Outputs: Cost Variances; Chapter 6 Ratio and Trend Analysis; Importance of This Chapter; How to Use Ratios and Trends; A Caveat; Measures for Profitability; Measures for the Balance Sheet; Measures for Growth; Measures for Cash Flow; Measures for Non-financial Performance; Interrelationship of Ratios; Setting Up a System of Ratios and Trend Analyses; Chapter 7 Internal Control Systems; Importance of This Chapter; Objectives; Responsibility for Internal Controls; Examples of Internal Controls When to Eliminate Controls Types of Fraud; Preventing Fraud; How to Deal with a Fraud Situation; Foreign Corrupt Practices Act; Chapter 8 The Fast Close; Importance of This Chapter; Different Types of Fast Close; How to Achieve a Fast Close; Enhanced Closing Process; Chapter 9 Internal Audit Function; Importance of This Chapter; Reporting Relationships; Composition of the Audit Committee; Role of the Audit Committee; Internal Audit Objectives; Internal Audit Activities; Managing the Internal Audit Function; Chapter 10 Recruiting, Training, and Supervision; Importance of This Chapter Recruiting Sources |
| Record Nr. | UNINA-9910131148803321 |
|
Bragg Steven M
|
||
| Hoboken, N.J., : Wiley, c2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The essential controller : an introduction to what every financial manager must know / / Steven M. Bragg
| The essential controller : an introduction to what every financial manager must know / / Steven M. Bragg |
| Autore | Bragg Steven M |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2012 |
| Descrizione fisica | 1 online resource (289 p.) |
| Disciplina | 658.15/1 |
| Altri autori (Persone) | BraggSteven M |
| Collana | Wiley corporate F&A series |
| Soggetto topico |
Controllership
Chief financial officers Corporations - Accounting Corporations - Finance |
| ISBN |
1-118-23973-3
1-119-20319-8 1-283-94120-1 1-118-22685-2 |
| Classificazione | BUS001040 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
The Essential Controller; Contents; Preface; Chapter 1 Accounting in the Corporation; Importance of This Chapter; Tasks of the Accounting Function; Role of the Accounting Function; Role of the Controller; Impact of Ethics on the Accounting Role; Evolving Role of Accounting; Chapter 2 Controller's Responsibilities; Importance of This Chapter; Variations on the Title; Planning Function; Control Function; Reporting Function; Accounting Function; Additional Controller Functions in Smaller Companies; Controller's Job Description; Relationship of the Controller to the Chief Financial Officer
Future Changes in the Controller's Origins and Responsibilities Managing Rapid Growth; Chapter 3 Chief Financial Officer: From Controller to Facilitator of Change; Importance of This Chapter; Understanding What Chief Executive Officers Want; Task of the CFO; Develop and Communicate a Compelling Finance Agenda; Build a Commitment to Change within Finance; Change Executive Management Practices; Enlist the Support of the Chief Executive officer; Mobilize the Organization; Institutionalize Continuous Improvement; Chapter 4 Operational Accounting; Importance of This Chapter Create Departmental Job Descriptions Create a Departmental Training Program; Clear Out Excess Documentation; Streamline the Accounting Workflow; Document All Major Processes; Correct the Underlying Causes of Errors; Use Best Practices; Outsource Selected Accounting Functions; Chapter 5 Cost Accounting and Costing Systems; Importance of This Chapter; Purpose of Cost Accounting Information; Input: Data Collection Systems; Processing: Data Summarization Systems; Processing: Job Costing; Processing: Process Costing; Processing: Standard Costing; Processing: Direct Costing Processing: Throughput Costing Processing: Activity-based costing; Processing: Target Costing; Outputs: Cost Variances; Chapter 6 Ratio and Trend Analysis; Importance of This Chapter; How to Use Ratios and Trends; A Caveat; Measures for Profitability; Measures for the Balance Sheet; Measures for Growth; Measures for Cash Flow; Measures for Non-financial Performance; Interrelationship of Ratios; Setting Up a System of Ratios and Trend Analyses; Chapter 7 Internal Control Systems; Importance of This Chapter; Objectives; Responsibility for Internal Controls; Examples of Internal Controls When to Eliminate Controls Types of Fraud; Preventing Fraud; How to Deal with a Fraud Situation; Foreign Corrupt Practices Act; Chapter 8 The Fast Close; Importance of This Chapter; Different Types of Fast Close; How to Achieve a Fast Close; Enhanced Closing Process; Chapter 9 Internal Audit Function; Importance of This Chapter; Reporting Relationships; Composition of the Audit Committee; Role of the Audit Committee; Internal Audit Objectives; Internal Audit Activities; Managing the Internal Audit Function; Chapter 10 Recruiting, Training, and Supervision; Importance of This Chapter Recruiting Sources |
| Altri titoli varianti |
Introduction to what every financial manager must know
What every financial manager must know |
| Record Nr. | UNINA-9910825666903321 |
|
Bragg Steven M
|
||
| Hoboken, N.J., : Wiley, c2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Governance, risk, and compliance handbook : technology, finance, environmental, and international guidance and best practices / / edited by Anthony Tarantino
| Governance, risk, and compliance handbook : technology, finance, environmental, and international guidance and best practices / / edited by Anthony Tarantino |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2008 |
| Descrizione fisica | 1 online resource (1123 p.) |
| Disciplina | 658.15/1 |
| Altri autori (Persone) | TarantinoAnthony <1949-> |
| Collana |
Corporate Finance & Accounting
Wiley global finance executive select |
| Soggetto topico |
Corporate governance
Risk management Compliance auditing |
| ISBN |
1-118-10850-7
1-281-23739-6 9786611237394 1-118-26921-7 0-470-90966-8 0-470-90968-4 0-470-24555-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
GOVERNANCE, 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
CHAPTER 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? 3.3 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 5.2 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 CHAPTER 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 9.4 BEST PRACTICE GUIDELINES FOR DETECTION METHODS, INCLUDING CHECKING OF BACKGROUND AND REFERENCES |
| Record Nr. | UNINA-9910145580803321 |
| Hoboken, N.J., : John Wiley & Sons, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Internal controls [[electronic resource] ] : guidance for private, government, and nonprofit entities / / Lynford Graham
| Internal controls [[electronic resource] ] : guidance for private, government, and nonprofit entities / / Lynford Graham |
| Autore | Graham Lynford |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2008 |
| Descrizione fisica | 1 online resource (256 p.) |
| Disciplina | 658.15/1 |
| Soggetto topico |
Auditing, Internal
Managerial accounting |
| ISBN |
1-119-19802-X
1-280-97439-7 9786610974399 0-470-18444-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
INTERNAL 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
THE 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 DEVELOPING 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 ''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 TIPS 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 Chapter 8: FRAUD RISKS AND ENTITY SELF-DEFENSE |
| Record Nr. | UNINA-9910143691803321 |
|
Graham Lynford
|
||
| Hoboken, N.J., : John Wiley & Sons, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Internal controls : guidance for private, government, and nonprofit entities / / Lynford Graham
| Internal controls : guidance for private, government, and nonprofit entities / / Lynford Graham |
| Autore | Graham Lynford |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2008 |
| Descrizione fisica | 1 online resource (256 p.) |
| Disciplina | 658.15/1 |
| Soggetto topico |
Auditing, Internal
Managerial accounting |
| ISBN |
1-119-19802-X
1-280-97439-7 9786610974399 0-470-18444-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
INTERNAL 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
THE 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 DEVELOPING 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 ''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 TIPS 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 Chapter 8: FRAUD RISKS AND ENTITY SELF-DEFENSE |
| Record Nr. | UNINA-9910816556203321 |
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Graham Lynford
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| Hoboken, N.J., : John Wiley & Sons, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
