06014cam a2200721Ia 4500 ocn865537027 OCoLC 20171105082456.0 m o d cr cnu---unuuu 131217s2013 nju o 000 0 eng d 1118813774 (electronic bk.) 9781118813775 (electronic bk.) 9781118691656 (electronic bk.) 1118691652 (electronic bk.) 9781118813812 (electronic bk.) 1118813812 (electronic bk.) 1306203996 9781306203999 EB00064268 Recorded Books AU@ 000052908286 DEBBG BV042741421 DEBBG BV043396426 DEBSZ 399573135 DEBSZ 423108670 DEBSZ 449403807 DKDLA 820120-katalog:000671119 (OCoLC)865537027 (OCoLC)865004523 YDXCP eng pn YDXCP IDEBK EBLCP MHW N$T DG1 DEBSZ MEAUC RECBK OCLCO OCLCQ OCLCF OCLCQ DEBBG OCLCQ MAIN HD58.9 BUS 082000 bisacsh BUS 041000 bisacsh BUS 042000 bisacsh BUS 085000 bisacsh 658 658.4 22 Moeller, Robert R. Executive's guide to COSO internal controls : understanding and implementing the new framework / by Robert R. Moeller. [electronic resource] Hoboken : John Wiley, 2013. 1 online resource (pages). text txt rdacontent computer c rdamedia online resource cr rdacarrier Wiley Corporate F & A ; [bk. 639] Executive's Guide to COSO Internal Controls; Contents; Preface; CHAPTER ONE Importance of the COSO Internal Control Framework; THE IMPORTANCE OF ENTERPRISE INTERNAL CONTROLS; WHAT ARE ENTERPRISE INTERNAL CONTROLS?; UNDERSTANDING THE COSO INTERNAL CONTROL FRAMEWORK: HOW TO USE THIS BOOK; CHAPTER TWO How We Got Here: Internal Control Background; EARLY DEFINITIONS OF INTERNAL CONTROLS: FOREIGN CORRUPT PRACTICES ACT OF 1977; THE FCPA AND INTERNAL CONTROLS TODAY; EVENTS LEADING UP TO THE TREADWAY COMMISSION; EARLIER AICPA AUDITING STANDARDS: SAS NOS. 55 AND 78; THE TREADWAY COMMITTEE REPORT. THE ORIGINAL COSO INTERNAL CONTROL FRAMEWORKTHE SARBANES-OXLEY ACT AND INTERNAL ACCOUNTING CONTROLS; Title I: Public Company Accounting Oversight Board; Title II: Auditor Independence; SOx Title III: Corporate Responsibility; Title IV: Enhanced Financial Disclosures; Title V: Analyst Conflicts of Interest; Titles VI through X: Fraud Accountability and White-Collar Crime; Title XI: Corporate Fraud Accountability; NOTES; CHAPTER THREE COSO Internal Controls: The New Revised Framework; UNDERSTANDING INTERNAL CONTROLS; REVISED FRAMEWORK BUSINESS AND OPERATING ENVIRONMENT CHANGES. External Financial Reporting ObjectivesInternal Control Operations Objectives; Internal Control Compliance Objectives; Overlapping Internal Control Objectives; THE REVISED COSO INTERNAL CONTROL FRAMEWORK; COSO INTERNAL CONTROL PRINCIPLES; COSO OBJECTIVES AND BUSINESS OPERATIONS; SOURCES FOR MORE INFORMATION; CHAPTER FOUR COSO Internal Control Components: Control Environment; IMPORTANCE OF THE CONTROL ENVIRONMENT; CONTROL ENVIRONMENT PRINCIPLE 1: INTEGRITY AND ETHICAL VALUES; Establishing an Enterprise Code of Conduct; Affirming Adherence to the Code of Conduct. Code Violations and Corrective ActionsCONTROL ENVIRONMENT PRINCIPLE 2: ROLE OF THE BOARD OF DIRECTORS; CONTROL ENVIRONMENT PRINCIPLE 3: THE NEED FOR AUTHORITY AND RESPONSIBILITY; CONTROL ENVIRONMENT PRINCIPLE 4: HUMAN RESOURCE STRENGTHS; Commitment to Competence; Attracting, Developing, and Retaining Individual Employees and Stakeholders; Planning and Preparing for Personnel Succession; CONTROL ENVIRONMENT PRINCIPLE 5: INDIVIDUAL INTERNAL CONTROL RESPONSIBILITIES; Accounting for Internal Controls; Performance Measures, Incentives, and Rewards; COSO CONTROL ENVIRONMENT IN PERSPECTIVE. CHAPTER FIVE COSO Internal Control Components: Risk AssessmentRISK ASSESSMENT COMPONENT PRINCIPLES; RISK IDENTIFICATION AND ANALYSIS; RISK RESPONSE STRATEGIES; FRAUD RISK ANALYSIS; COSO RISK ASSESSMENT AND THE REVISED INTERNAL CONTROL FRAMEWORK; NOTES; CHAPTER SIX COSO Internal Control Components: Control Activities; COSO CONTROL ACTIVITY PRINCIPLES; Control Activity Principles: Integration with Risk Assessment; Enterprise-Specific Control Activity Factors; Business Process Control Activities; Types of Transaction Control Activities. Essential guidance on the revised COSO internal controls framework Need the latest on the new, revised COSO internal controls framework? Executive's Guide to COSO Internal Controls provides a step-by-step plan for installing and implementing effective internal controls with an emphasis on building improved IT as well as other internal controls and integrating better risk management processes. The COSO internal controls framework forms the basis for establishing Sarbanes-Oxley compliance and internal controls specialist Robert Moeller looks at topics including the importance of effective system. Organizational effectiveness. Auditing, Internal. BUSINESS & ECONOMICS Industrial Management. bisacsh BUSINESS & ECONOMICS Management. bisacsh BUSINESS & ECONOMICS Management Science. bisacsh BUSINESS & ECONOMICS Organizational Behavior. bisacsh Auditing, Internal. fast (OCoLC)fst00821209 Organizational effectiveness. fast (OCoLC)fst01047852 Electronic books. Moeller, Robert R. Wiley Corporate F & A ; bk. 639. http://onlinelibrary.wiley.com/book/10.1002/9781118691656 Wiley Online Library ddc BK 207151 207151