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An Act to Protect Investors by Improving the Accuracy and Reliability of Corporate Disclosures Made Pursuant to the Securities Laws, and for Other Purposes
| An Act to Protect Investors by Improving the Accuracy and Reliability of Corporate Disclosures Made Pursuant to the Securities Laws, and for Other Purposes |
| Pubbl/distr/stampa | [Washington, D.C.] : , : [United States Government Printing Office], , [2002] |
| Descrizione fisica | 1 online resource (66 unnumbered pages) |
| Soggetto topico |
Corporate governance - Law and legislation - United States
Directors of corporations - Legal status, laws, etc - United States Securities fraud - United States Criminal liability - United States Disclosure in accounting - United States Corporations - Accounting - Corrupt practices - United States Auditing, Internal - Law and legislation - United States |
| Soggetto genere / forma | Statutes and codes. |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910713573803321 |
| [Washington, D.C.] : , : [United States Government Printing Office], , [2002] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Audit risk alert : 2018/19 general accounting and auditing developments : strengthening audit integrity safeguarding financial reporting / / American Institute of Certified Public Accountants
| Audit risk alert : 2018/19 general accounting and auditing developments : strengthening audit integrity safeguarding financial reporting / / American Institute of Certified Public Accountants |
| Pubbl/distr/stampa | Durham, NC : , : [publisher not identified], , [2018] |
| Descrizione fisica | 1 online resource (91 pages) |
| Disciplina | 657.45 |
| Collana | Aicpa Ser. |
| Soggetto topico |
Auditing - United States
Misleading financial statements - United States Corporations - Accounting - Corrupt practices - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-948306-30-1
1-119-57547-8 1-119-57550-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910555155003321 |
| Durham, NC : , : [publisher not identified], , [2018] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Audit risk alert : 2018/19 general accounting and auditing developments : strengthening audit integrity safeguarding financial reporting / / American Institute of Certified Public Accountants
| Audit risk alert : 2018/19 general accounting and auditing developments : strengthening audit integrity safeguarding financial reporting / / American Institute of Certified Public Accountants |
| Pubbl/distr/stampa | Durham, NC : , : [publisher not identified], , [2018] |
| Descrizione fisica | 1 online resource (91 pages) |
| Disciplina | 657.45 |
| Collana | Aicpa Ser. |
| Soggetto topico |
Auditing - United States
Misleading financial statements - United States Corporations - Accounting - Corrupt practices - United States |
| ISBN |
1-948306-30-1
1-119-57547-8 1-119-57550-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910677706703321 |
| Durham, NC : , : [publisher not identified], , [2018] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow
| Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow |
| Autore | Biegelman Martin T |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2012 |
| Descrizione fisica | 1 online resource (443 p.) |
| Disciplina | 658.4/73 |
| Altri autori (Persone) | BartowJoel T. <1958-> |
| Collana | Wiley finance series |
| Soggetto topico |
Corporations - Accounting - Corrupt practices - United States
Corporations - Corrupt practices - United States Accounting fraud - United States |
| ISBN |
1-118-23551-7
1-119-20235-3 1-280-58857-8 9786613618405 1-118-22179-6 |
| Classificazione | BUS001040 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Executive Roadmap to Fraud Prevention and Internal Control; Contents; Foreword to the Second Edition; Foreword to the First Edition; Preface; Acknowledgments; CHAPTER 1 Fraud's Feeding Frenzy; CHAPTER 2 Fraud Theory and Prevention; CHAPTER 3 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-Oxley; CHAPTER 4 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the 2010 Amendments to the Federal Sentencing Guidelines for Organizations; CHAPTER 5 Internal Controls and Antifraud Programs
CHAPTER 6 Financial Statement FraudCHAPTER 7 Internal Fraud: Protecting a Company; CHAPTER 8 Former Fraudster and New Man; CHAPTER 9 External Schemes and Scams: The Rest of the Fraud Story; CHAPTER 10 Not Too Big to Fail; CHAPTER 11 Designing a Robust Fraud Prevention Program; CHAPTER 12 Whistleblowers and Hotlines; CHAPTER 13 Time to Do Background Checks; CHAPTER 14 Training, Training, and More Training; CHAPTER 15 Global Fraud and Corruption Risk; CHAPTER 16 The Feds Are Watching: What to Know and Do Now; CHAPTER 17 A Fraud Prevention Culture That Works APPENDIX ACFE Fraud Prevention ChecklistAbout the Authors; Index |
| Record Nr. | UNINA-9910141323203321 |
Biegelman Martin T
|
||
| Hoboken, N.J., : Wiley, c2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Executive roadmap to fraud prevention and internal control : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow
| Executive roadmap to fraud prevention and internal control : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow |
| Autore | Biegelman Martin T |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2012 |
| Descrizione fisica | 1 online resource (443 p.) |
| Disciplina | 658.4/73 |
| Altri autori (Persone) | BartowJoel T. <1958-> |
| Collana | Wiley finance series |
| Soggetto topico |
Corporations - Accounting - Corrupt practices - United States
Corporations - Corrupt practices - United States Accounting fraud - United States |
| ISBN |
9786613618405
9781118235515 1118235517 9781119202356 1119202353 9781280588570 1280588578 9781118221792 1118221796 |
| Classificazione | BUS001040 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Executive Roadmap to Fraud Prevention and Internal Control; Contents; Foreword to the Second Edition; Foreword to the First Edition; Preface; Acknowledgments; CHAPTER 1 Fraud's Feeding Frenzy; CHAPTER 2 Fraud Theory and Prevention; CHAPTER 3 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-Oxley; CHAPTER 4 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the 2010 Amendments to the Federal Sentencing Guidelines for Organizations; CHAPTER 5 Internal Controls and Antifraud Programs
CHAPTER 6 Financial Statement FraudCHAPTER 7 Internal Fraud: Protecting a Company; CHAPTER 8 Former Fraudster and New Man; CHAPTER 9 External Schemes and Scams: The Rest of the Fraud Story; CHAPTER 10 Not Too Big to Fail; CHAPTER 11 Designing a Robust Fraud Prevention Program; CHAPTER 12 Whistleblowers and Hotlines; CHAPTER 13 Time to Do Background Checks; CHAPTER 14 Training, Training, and More Training; CHAPTER 15 Global Fraud and Corruption Risk; CHAPTER 16 The Feds Are Watching: What to Know and Do Now; CHAPTER 17 A Fraud Prevention Culture That Works APPENDIX ACFE Fraud Prevention ChecklistAbout the Authors; Index |
| Record Nr. | UNINA-9910826968703321 |
|
Biegelman Martin T
|
||
| Hoboken, N.J., : Wiley, c2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow
| Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow |
| Autore | Biegelman Martin T |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2006 |
| Descrizione fisica | 1 online resource (417 p.) |
| Disciplina | 658.4/73 |
| Altri autori (Persone) | BartowJoel T. <1958-> |
| Soggetto topico |
Corporations - Accounting - Corrupt practices - United States
Corporations - Corrupt practices - United States Accounting fraud - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-280-58937-X
9786613619204 0-471-77967-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Executive Roadmap to Fraud Prevention and Internal Control; About the Authors; Contents; Foreword; Preface; Acknowledgments; Chapter 1 Fraud's Feeding Frenzy: Overview of Recent Corporate Scandals; EXECUTIVE SUMMARY; FRAUD'S FEEDING FRENZY STILL GOING STRONG; WHAT A DIFFERENCE A FEW YEARS MAKE; PERSONAL PIGGY BANK CONCEPT OF LEADERSHIP; EXECUTIVE INSIGHT 1.1: A MILLIONAIRE CEO GETS GREEDY; THE ROGUE EMPLOYEE; THE CEO'S NEW CHUTZPAH DEFENSE; A SAMPLING OF CORPORATE FRAUDS; THE PRESIDENT'S DRIVE FOR CORPORATE RESPONSIBILITY; FIGHTING FRAUD IS GUARANTEED EMPLOYMENT; END NOTES
Chapter 2 Fraud Theory and Prevention EXECUTIVE SUMMARY; FRAUD 101; CORPORATE FRAUD; THE ACFE 2004 REPORT TO THE NATION ON OCCUPATIONAL FRAUD AND ABUSE; FRAUD PREVENTION; PERP WALKS AS A FORM OF FRAUD PREVENTION; ELIOT SPITZER AS A CORPORATE FRAUD PREVENTION HERO; EDWIN SUTHERLAND AND WHITE COLLAR CRIME; DR. DONALD CRESSEY AND THE FRAUD TRIANGLE; MOTIVE; OPPORTUNITY; RATIONALIZATION; DR. W. STEVE ALBRECHT'S FRAUD SCALE; FRAUD THEORIES; END NOTES; Chapter 3 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-Oxley; EXECUTIVE SUMMARY WHAT IS CORPORATE GOVERNANCE?TRANSPARENCY IS THE NAME OF THE GAME; A CULTURE OF COMPLIANCE; EXECUTIVE INSIGHT 3.1: TIMELINE OF CORPORATE COMPLIANCE INITIATIVES AND MILESTONES; COSO NOT COSTCO; FEDERAL SENTENCING GUIDELINES FOR ORGANIZATIONAL CRIME; SAS 82; ARTHUR LEVITT AND THE " NUMBERS GAME"; THE SARBANES-OXLEY ACT OF 2002; END NOTES; Chapter 4 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the Sarbanes-Oxley Influence on Private and Nonprofit Organizations; EXECUTIVE SUMMARY; THE SAS 99 FIX; THE THOMPSON MEMO THE FINAL RULE OF THE SEC FOR SECTION 404 OF SARBANES-OXLEY NEW YORK STOCK EXCHANGE AND NASDAQ LISTING REQUIREMENTS; THE PCAOB AND AUDITING STANDARD NO. 2; STEPHEN CUTLER'S " GATEKEEPERS SPEECH"; ENHANCED SENTENCING GUIDELINES: LESS CARROT AND MORE STICK; HOW SARBANES-OXLEY IS INFLUENCING PRIVATE AND NONPROFIT ORGANIZATIONS; END NOTES; Chapter 5 Internal Controls and Antifraud Programs; EXECUTIVE SUMMARY; INTERNAL CONTROLS AND THE FINANCE FUNCTION; EXECUTIVE INSIGHT 5.1: BOEING RAMPS UP ITS ETHICS AND COMPLIANCE PROGRAMS; MANAGEMENT ANTIFRAUD PROGRAMS AND CONTROLS: THE 14-POINT PROGRAM EXECUTIVE INSIGHT 5.2: ACFE FRAUD PREVENTION CHECK-UP THE FRAUD RISK ASSESSMENT PROCESS; TRAINING AS A CRITICAL INTERNAL CONTROL FUNCTION; END NOTES; Chapter 6 Financial Statement Fraud; EXECUTIVE SUMMARY; RECURRING THEMES IN FINANCIAL STATEMENT FRAUD; COOKING THE BOOKS; EXECUTIVE INSIGHT 6.1: A 300 MILLION FRAUD IS NOTHING TO SNEEZE AT; WHY DO THEY TAKE THE RISK?; THE NEW AND IMPROVED TYCO; THE PERCEPTION OF DETECTION; IS SARBANES-OXLEY WORKING TO REDUCE FINANCIAL STATEMENT FRAUD?; THE GREED FACTOR; EXECUTIVE INSIGHT 6.2: SYMBOL TECHNOLOGIES: AN OLD FRAUD AND A NEW APPROACH RED FLAGS OF FINANCIAL STATEMENT FRAUD |
| Record Nr. | UNINA-9910458569003321 |
|
Biegelman Martin T
|
||
| Hoboken, N.J., : Wiley, c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow
| Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow |
| Autore | Biegelman Martin T |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2006 |
| Descrizione fisica | 1 online resource (417 p.) |
| Disciplina | 658.4/73 |
| Altri autori (Persone) | BartowJoel T. <1958-> |
| Soggetto topico |
Corporations - Accounting - Corrupt practices - United States
Corporations - Corrupt practices - United States Accounting fraud - United States |
| ISBN |
1-280-58937-X
9786613619204 0-471-77967-9 |
| Classificazione | 85.25 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Executive Roadmap to Fraud Prevention and Internal Control; About the Authors; Contents; Foreword; Preface; Acknowledgments; Chapter 1 Fraud's Feeding Frenzy: Overview of Recent Corporate Scandals; EXECUTIVE SUMMARY; FRAUD'S FEEDING FRENZY STILL GOING STRONG; WHAT A DIFFERENCE A FEW YEARS MAKE; PERSONAL PIGGY BANK CONCEPT OF LEADERSHIP; EXECUTIVE INSIGHT 1.1: A MILLIONAIRE CEO GETS GREEDY; THE ROGUE EMPLOYEE; THE CEO'S NEW CHUTZPAH DEFENSE; A SAMPLING OF CORPORATE FRAUDS; THE PRESIDENT'S DRIVE FOR CORPORATE RESPONSIBILITY; FIGHTING FRAUD IS GUARANTEED EMPLOYMENT; END NOTES
Chapter 2 Fraud Theory and Prevention EXECUTIVE SUMMARY; FRAUD 101; CORPORATE FRAUD; THE ACFE 2004 REPORT TO THE NATION ON OCCUPATIONAL FRAUD AND ABUSE; FRAUD PREVENTION; PERP WALKS AS A FORM OF FRAUD PREVENTION; ELIOT SPITZER AS A CORPORATE FRAUD PREVENTION HERO; EDWIN SUTHERLAND AND WHITE COLLAR CRIME; DR. DONALD CRESSEY AND THE FRAUD TRIANGLE; MOTIVE; OPPORTUNITY; RATIONALIZATION; DR. W. STEVE ALBRECHT'S FRAUD SCALE; FRAUD THEORIES; END NOTES; Chapter 3 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-Oxley; EXECUTIVE SUMMARY WHAT IS CORPORATE GOVERNANCE?TRANSPARENCY IS THE NAME OF THE GAME; A CULTURE OF COMPLIANCE; EXECUTIVE INSIGHT 3.1: TIMELINE OF CORPORATE COMPLIANCE INITIATIVES AND MILESTONES; COSO NOT COSTCO; FEDERAL SENTENCING GUIDELINES FOR ORGANIZATIONAL CRIME; SAS 82; ARTHUR LEVITT AND THE " NUMBERS GAME"; THE SARBANES-OXLEY ACT OF 2002; END NOTES; Chapter 4 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the Sarbanes-Oxley Influence on Private and Nonprofit Organizations; EXECUTIVE SUMMARY; THE SAS 99 FIX; THE THOMPSON MEMO THE FINAL RULE OF THE SEC FOR SECTION 404 OF SARBANES-OXLEY NEW YORK STOCK EXCHANGE AND NASDAQ LISTING REQUIREMENTS; THE PCAOB AND AUDITING STANDARD NO. 2; STEPHEN CUTLER'S " GATEKEEPERS SPEECH"; ENHANCED SENTENCING GUIDELINES: LESS CARROT AND MORE STICK; HOW SARBANES-OXLEY IS INFLUENCING PRIVATE AND NONPROFIT ORGANIZATIONS; END NOTES; Chapter 5 Internal Controls and Antifraud Programs; EXECUTIVE SUMMARY; INTERNAL CONTROLS AND THE FINANCE FUNCTION; EXECUTIVE INSIGHT 5.1: BOEING RAMPS UP ITS ETHICS AND COMPLIANCE PROGRAMS; MANAGEMENT ANTIFRAUD PROGRAMS AND CONTROLS: THE 14-POINT PROGRAM EXECUTIVE INSIGHT 5.2: ACFE FRAUD PREVENTION CHECK-UP THE FRAUD RISK ASSESSMENT PROCESS; TRAINING AS A CRITICAL INTERNAL CONTROL FUNCTION; END NOTES; Chapter 6 Financial Statement Fraud; EXECUTIVE SUMMARY; RECURRING THEMES IN FINANCIAL STATEMENT FRAUD; COOKING THE BOOKS; EXECUTIVE INSIGHT 6.1: A 300 MILLION FRAUD IS NOTHING TO SNEEZE AT; WHY DO THEY TAKE THE RISK?; THE NEW AND IMPROVED TYCO; THE PERCEPTION OF DETECTION; IS SARBANES-OXLEY WORKING TO REDUCE FINANCIAL STATEMENT FRAUD?; THE GREED FACTOR; EXECUTIVE INSIGHT 6.2: SYMBOL TECHNOLOGIES: AN OLD FRAUD AND A NEW APPROACH RED FLAGS OF FINANCIAL STATEMENT FRAUD |
| Record Nr. | UNINA-9910784614303321 |
|
Biegelman Martin T
|
||
| Hoboken, N.J., : Wiley, c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial fraud prevention and detection [[electronic resource] ] : governance and effective practices / / Michael R. Young
| Financial fraud prevention and detection [[electronic resource] ] : governance and effective practices / / Michael R. Young |
| Autore | Young Michael R |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2014 |
| Descrizione fisica | 1 online resource (317 p.) |
| Disciplina | 658.4/73 |
| Collana | Wiley corporate F & A |
| Soggetto topico |
Accounting fraud - United States
Corporations - Accounting - Corrupt practices - United States Accounting fraud - United States - Prevention Corporations - Accounting - Corrupt practices - United States - Prevention Corporate governance - United States Commercial crimes - United States |
| ISBN |
1-118-69174-1
1-118-61763-0 1-118-76209-6 |
| Classificazione | BUS001010 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | pt. I. Origin -- pt. II. Prevention -- pt. III. Detection -- pt. IV. The future. |
| Record Nr. | UNINA-9910139024503321 |
|
Young Michael R
|
||
| Hoboken, N.J., : Wiley, 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial fraud prevention and detection : governance and effective practices / / Michael R. Young
| Financial fraud prevention and detection : governance and effective practices / / Michael R. Young |
| Autore | Young Michael R |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2014 |
| Descrizione fisica | 1 online resource (317 p.) |
| Disciplina | 658.4/73 |
| Collana |
Wiley corporate F&A
Wiley corporate F & A |
| Soggetto topico |
Accounting fraud - United States
Corporations - Accounting - Corrupt practices - United States Accounting fraud - United States - Prevention Corporations - Accounting - Corrupt practices - United States - Prevention Corporate governance - United States Commercial crimes - United States |
| ISBN |
9781118691748
1118691741 9781118617632 1118617630 9781118762097 1118762096 |
| Classificazione | BUS001010 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | pt. I. Origin -- pt. II. Prevention -- pt. III. Detection -- pt. IV. The future. |
| Record Nr. | UNINA-9910826743303321 |
|
Young Michael R
|
||
| Hoboken, N.J., : Wiley, 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
How to comply with Sarbanes-Oxley Section 404 : assessing the effectiveness of internal control / / Michael Ramos
| How to comply with Sarbanes-Oxley Section 404 : assessing the effectiveness of internal control / / Michael Ramos |
| Autore | Ramos Michael J |
| Edizione | [3rd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2008 |
| Descrizione fisica | 1 online resource (282 p.) |
| Disciplina |
657/.95
658.151 |
| Soggetto topico |
Corporations - Accounting - Corrupt practices - United States
Corporations - Accounting - Law and legislation - United States Disclosure of information - Law and legislation - United States |
| ISBN |
9786611237486
9781119196815 1119196817 9781281237484 1281237485 9780470259221 0470259221 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
HOW TO COMPLY WITH SARBANES-OXLEY SECTION 404: ASSESSING THE EFFECTIVENESS OF INTERNAL CONTROL THIRD EDITION; CONTENTS; PREFACE; ACKNOWLEDGMENTS; ABOUT THE AUTHOR; CHAPTER 1 THE EVALUATION APPROACH; MANAGEMENT'S EVALUATION OF INTERNAL CONTROL; RISK-BASED JUDGMENTS; RISK-BASED, TOP-DOWN EVALUATION APPROACH; WORKING WITH THE INDEPENDENT AUDITORS; CHAPTER 2 INTERNAL CONTROL CRITERIA; NEED FOR CONTROL CRITERIA; COSO INTERNAL CONTROL INTEGRATED FRAMEWORK; INFORMATION AND COMMUNICATION; INTERNAL CONTROL FOR SMALL BUSINESSES; CONTROLS OVER INFORMATION TECHNOLOGY SYSTEMS; CHAPTER 3 PROJECT SCOPING
INTRODUCTIONENTITY-LEVEL CONTROLS; IDENTIFYING SIGNIFICANT ACTIVITY-LEVEL CONTROL OBJECTIVES; Appendix 3A ACTION PLAN: IDENTIFYING SIGNIFICANT CONTROL OBJECTIVES; Appendix 3B EXAMPLE CONTROL OBJECTIVES; CHAPTER 4 PROJECT PLANNING; OBJECTIVE OF PLANNING; INFORMATION GATHERING FOR DECISION MAKING; INFORMATION SOURCES; STRUCTURING THE PROJECT TEAM; COORDINATING WITH THE INDEPENDENT AUDITORS; DOCUMENTING YOUR PLANNING DECISIONS; Appendix 4A ACTION PLAN: PROJECT PLANNING; Appendix 4B SUMMARY OF PLANNING QUESTIONS; CHAPTER 5 DOCUMENTATION OF INTERNAL CONTROLS; IMPORTANCE OF DOCUMENTATION ASSESSING THE ADEQUACY OF EXISTING DOCUMENTATIONDOCUMENTATION OF ENTITY-LEVEL CONTROL POLICIES AND PROCEDURES; DOCUMENTING ACTIVITY-LEVEL CONTROLS; SARBANES-OXLEY AUTOMATED COMPLIANCE TOOLS; COORDINATING WITH THE INDEPENDENT AUDITORS; Appendix 5A ACTION PLAN: DOCUMENTATION; Appendix 5B LINKAGE OF SIGNIFICANT CONTROL OBJECTIVES TO EXAMPLE CONTROL POLICIES AND PROCEDURES; CHAPTER 6 TESTING AND EVALUATING ENTITY-LEVEL CONTROLS; OVERALL OBJECTIVE OF TESTING ENTITY-LEVEL CONTROLS; TESTING TECHNIQUES; EVALUATING THE EFFECTIVENESS OF ENTITY-LEVEL CONTROLS; DOCUMENTING TEST RESULTS COORDINATING WITH THE INDEPENDENT AUDITORSAppendix 6A ACTION PLAN: TESTING EVALUATING ENTITY-LEVEL CONTROLS; Appendix 6B SURVEY TOOLS; Appendix 6C EXAMPLE INQUIRIES OF MANAGEMENT REGARDING ENTITY-LEVEL CONTROLS; CHAPTER 7 TESTING AND EVALUATING ACTIVITY-LEVEL CONTROLS; INTRODUCTION; CONFIRM YOUR UNDERSTANDING OF THE DESIGN OF CONTROLS; ASSESSING THE EFFECTIVENESS OF DESIGN; OPERATING EFFECTIVENESS; EVALUATING TEST RESULTS; DOCUMENTATION OF TEST PROCEDURES AND RESULTS; COORDINATING WITH THE INDEPENDENT AUDITORS; Appendix 7A ACTION PLAN: DOCUMENTATION; Appendix 7B EXAMPLE INQUIRIES CHAPTER 8 EVALUATING CONTROL DEFICIENCIES AND REPORTING ON INTERNAL CONTROL EFFECTIVENESSCONTROL DEFICIENCIES; EVALUATING CONTROL DEFICIENCIES; ANNUAL AND QUARTERLY REPORTING REQUIREMENTS; EXPANDED REPORTING ON MANAGEMENT'S RESPONSIBILITIES FOR INTERNAL CONTROL; COORDINATING WITH THE INDEPENDENT AUDITORS AND LEGAL COUNSEL; Appendix 8A ACTION PLAN: REPORTING; INDEX |
| Record Nr. | UNINA-9910145262903321 |
|
Ramos Michael J
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| Hoboken, N.J., : John Wiley & Sons, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
