Screen LibraryInternal control audit and compliance : documentation and testing under the new COSO framework /
"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 h...
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| Main Authors: | |
|---|---|
| Published: |
John Wiley & Sons, Inc.,
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| Publisher Address: | Hoboken, New Jersey : |
| Publication Dates: | [2015] |
| Literature type: | Book |
| Language: | English |
| Series: |
Wiley corporate F & A series
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| Subjects: | |
| Summary: |
"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 an |
| Carrier Form: | xv, 392 pages : illustrations ; 27 cm. |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: |
9781118996218 1118996216 |
| Index Number: | HF5668 |
| CLC: | F239.45 |
| Call Number: | F239.45/G738 |
| Contents: | What 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. |