Internal controls guidance for private, government, and nonprofit entities
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, N.J.
John Wiley & Sons
c2008
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
| Beschreibung: | Includes bibliographical references and index An introduction -- First steps: a pilot project -- The five components of the controls framework -- Appendix 3A: Blue ribbon committee on improving the effectiveness of corporate audit committees -- Documenting internal controls using a framework -- Appendix 4A: Sample control objectives for major cycles -- Setting the scope of your documentation project: identifying the core -- Establishing a basis for controls effectiveness: testing controls -- Appendix 6A: Sample size tutorial -- Appendix 6B: Conducting interviews: gathering internal control information -- Assessing design effectiveness and operating effectiveness -- Appendix 7A: A framework for evaluating control exceptions and deficiencies -- Fraud risks and entity self-defense -- Appendix 8A: Management antifraud programs and controls: an element of the control environment -- Appendix: Instructions for the controls design assessment case study -- Part 1: Narrative of controls design ; Contribution to cash cycle template--CCS -- Part 2: Contribution to cash cycle with control procedures--CCS -- Part 3: Contribution to cash cycle--completed--CCS. Completely revised and updated, this handbook provides internal control guidance and tools specifically for private and not-for-profit business entities |
|---|---|
| Beschreibung: | 1 Online-Ressource (ix, 244 p.) |
| ISBN: | 9780470184448 0470184442 |