Internal controls: guidance for private, government, and nonprofit entities
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Hoboken, N.J.
Wiley
2008
|
| Subjects: | |
| Online Access: | Table of contents only Publisher description Contributor biographical information Inhaltsverzeichnis |
| Physical Description: | IX, 244 S. |
| ISBN: | 9780470089484 |
Staff View
MARC
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Record in the Search Index
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| adam_text | Contents
Preface vii
1 An Introduction 1
2 First Steps: A Pilot Project 9
3 The Five Components of the Controls Framework 27
Appendix 3A Blue Ribbon Committee on Improving
the Effectiveness of Corporate Audit Committees 69
4 Documenting Internal Controls Using a Framework 71
Appendix 4A Sample Control Objectives for Major
Cycles 86
5 Setting the Scope of Your Documentation Project:
Identifying the Core 99
6 Establishing a Basis for Controls Effectiveness:
Testing Controls 109
Appendix 6A Sample Size Tutorial 124
Appendix 6B Conducting Interviews: Gathering
Internal Control Information 128
7 Assessing Design Effectiveness and Operating
Effectiveness 137
Appendix 7A A Framework for Evaluating Control
Exceptions and Deficiencies 160
8 Fraud Risks and Entity Self Defense 179
V
vi CONTENTS
Appendix 8A Management Antifraud Programs
and Controls: An Element of The Control Environment 193
Appendix Instructions for the Controls Design
Assessment Case Study 219
Part 1 Narrative of Controls Design 223
Contribution to Cash Cycle Template—CCS 225
Part 2 Contribution to Cash Cycle with Control
Procedures—CCS 229
Part 3 Contribution to Cash Cycle—Completed—CCS 233
Index 239
|
| adam_txt |
Contents
Preface vii
1 An Introduction 1
2 First Steps: A Pilot Project 9
3 The Five Components of the Controls Framework 27
Appendix 3A Blue Ribbon Committee on Improving
the Effectiveness of Corporate Audit Committees 69
4 Documenting Internal Controls Using a Framework 71
Appendix 4A Sample Control Objectives for Major
Cycles 86
5 Setting the Scope of Your Documentation Project:
Identifying the Core 99
6 Establishing a Basis for Controls Effectiveness:
Testing Controls 109
Appendix 6A Sample Size Tutorial 124
Appendix 6B Conducting Interviews: Gathering
Internal Control Information 128
7 Assessing Design Effectiveness and Operating
Effectiveness 137
Appendix 7A A Framework for Evaluating Control
Exceptions and Deficiencies 160
8 Fraud Risks and Entity Self Defense 179
V
vi CONTENTS
Appendix 8A Management Antifraud Programs
and Controls: An Element of The Control Environment 193
Appendix Instructions for the Controls Design
Assessment Case Study 219
Part 1 Narrative of Controls Design 223
Contribution to Cash Cycle Template—CCS 225
Part 2 Contribution to Cash Cycle with Control
Procedures—CCS 229
Part 3 Contribution to Cash Cycle—Completed—CCS 233
Index 239 |
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| spelling | Graham, Lynford E. Verfasser aut Internal controls guidance for private, government, and nonprofit entities Lynford Graham Hoboken, N.J. Wiley 2008 IX, 244 S. txt rdacontent n rdamedia nc rdacarrier Auditing gtt Management accounting gtt Auditing, Internal Managerial accounting Internes Kontrollsystem (DE-588)4125994-4 gnd rswk-swf Internes Kontrollsystem (DE-588)4125994-4 s DE-604 http://www.loc.gov/catdir/toc/ecip0718/2007020133.html Table of contents only http://www.loc.gov/catdir/enhancements/fy0739/2007020133-d.html Publisher description http://www.loc.gov/catdir/enhancements/fy0745/2007020133-b.html Contributor biographical information HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016215799&sequence=000010&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Graham, Lynford E. Internal controls guidance for private, government, and nonprofit entities Auditing gtt Management accounting gtt Auditing, Internal Managerial accounting Internes Kontrollsystem (DE-588)4125994-4 gnd |
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| title | Internal controls guidance for private, government, and nonprofit entities |
| title_auth | Internal controls guidance for private, government, and nonprofit entities |
| title_exact_search | Internal controls guidance for private, government, and nonprofit entities |
| title_exact_search_txtP | Internal controls guidance for private, government, and nonprofit entities |
| title_full | Internal controls guidance for private, government, and nonprofit entities Lynford Graham |
| title_fullStr | Internal controls guidance for private, government, and nonprofit entities Lynford Graham |
| title_full_unstemmed | Internal controls guidance for private, government, and nonprofit entities Lynford Graham |
| title_short | Internal controls |
| title_sort | internal controls guidance for private government and nonprofit entities |
| title_sub | guidance for private, government, and nonprofit entities |
| topic | Auditing gtt Management accounting gtt Auditing, Internal Managerial accounting Internes Kontrollsystem (DE-588)4125994-4 gnd |
| topic_facet | Auditing Management accounting Auditing, Internal Managerial accounting Internes Kontrollsystem |
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