Kooperativer Bibliotheksverbund

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Format: X, 598 S. , 1 Diskette ; 3,5"

ISBN: 0-471-85310-0

Series Statement: The Wiley/Institute of Internal Auditors professional book series

Language: English

Subjects: Computer Science

Keywords: Datenverarbeitung ; Revision ; Datensicherung

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Format: XII, 324 S. , Ill.

ISBN: 0471483060

Note: Includes bibliographical references and index

Language: English

Subjects: Economics

Keywords: USA Sarbanes-Oxley Act of 2002 ; International Standards on Auditing ; USA ; Innenrevision ; Wirtschaftsprüfung ; Norm ; Bibliografie

URL: Table of contents

URL: Publisher description

URL: Inhaltsverzeichnis

URL: Cover

URL: Inhaltsverzeichnis

URL: http://www.loc.gov/catdir/bios/wiley046/2003018290.html

URL: http://www.loc.gov/catdir/toc/ecip047/2003018290.html

URL: http://www.loc.gov/catdir/description/wiley039/2003018290.html

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Format: XVII, 366 S. , graph. Darst.

Edition: 2. ed.

ISBN: 9780470912881 , 9781118102534

Series Statement: Wiley corporate f&a

Note: Includes index. -- "Using the COSO ERM (Committee of Sponsoring Organizations Enterprise Risk Management) framework's model, this book discusses the importance of understanding the various risks facing the many aspects of business operations. It will help professionals develop and follow an effective risk culture. In addition, it shows how compliance with well-recognized and mandated standards are important for every organization as well as shows how a corporation can demonstrate that it is following best practices and is in conformity with regulatory rules.New topics to be discussed include: (a) the PCAOB's (Public Company Accounting Oversight Board's) release of AS5, which calls for enterprises to perform "top down" risk analyses of their own internal controls, as a major step to SOx compliance; (b) ISACA's (Information Systems Audit and Control Association) recently revised CobiT (Control Objectives for Information related Technology) with a major emphasis on understanding risk when evaluating and assessing IT and enterprise internal controls. This book will discuss the importance of understanding risks when using CobiT; (c) the Institute of Internal Auditors (IIA) Standards recently released specify that internal auditors must assess risks when performing their internal audits; (d) ISO 3100, a standard on risk management, will be introduced; and (e) the AICPA's recently released Risk Assessment Standards for private companies"-- Provided by publisher.

Language: English

Subjects: Economics

Keywords: Risikomanagement ; Innenrevision

URL: Inhaltsverzeichnis

URL: Cover

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Format: 1 online resource (1 volume)

ISBN: 1118813774 , 9781118813775 , 9781118691656 , 1118691652 , 9781118813812 , 1118813812 , 1306203996 , 9781306203999

Series Statement: Moeller, Robert R. Wiley Corporate F & A ;

Content: 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.

Note: 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.

Language: English

Keywords: Electronic books. ; Electronic books. ; Electronic books.

DOI: 10.1002/9781118691656

URL: https://onlinelibrary.wiley.com/doi/book/10.1002/9781118691656

URL: https://onlinelibrary.wiley.com/doi/book/10.1002/9781118691656

URL: https://onlinelibrary.wiley.com/doi/book/10.1002/9781118691656

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Format: 1 online resource (xxiv, 667 pages) : , illustrations

ISBN: 9780470877678 , 0470877677 , 9781118269138 , 1118269136 , 9780470877418 , 0470877413 , 9780470877685 , 0470877685

Content: Combines the areas of computer audit, computer control, and computer security in one book.; Offers step-by-step guidance on auditing, control, and security.; Provides numberous control objectives.

Note: pt. 1. Auditing internal controls in an IT environment -- pt. 2. Auditing IT general controls -- pt. 3. Auditing and testing IT application controls -- pt. 4. Importance of IT governance.

Additional Edition: Print version: Moeller, Robert R. IT audit, control, and security. Hoboken, N.J. : Wiley, ©2010 ISBN 9780471406761

Language: English

Keywords: Electronic books. ; Electronic books.

URL: https://onlinelibrary.wiley.com/doi/book/10.1002/9781118269138

URL: Volltext

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Format: 1 online resource

Edition: Eighth edition.

ISBN: 9781119180005 , 1119180007 , 9781119179993 , 1119179998 , 9781119180012 , 1119180015 , 1119016983 , 9781119016984

Series Statement: Wiley corporate F&A

Content: "Since the passage of Sarbanes-Oxley, internal auditing has seen resurgence. Today's internal auditor is responsible for creating higher standards of professional conduct and for greater protection against inefficiency, misconduct, illegal activity, and fraud. In addition, the internal auditor is as much responsible as senior management in ensuring that the corporation is productive and is achieving the best possible use of its resources as well as ensuring that internal control procedures are in place and are working. This new edition will be fully updated. It will continue to be a resource for both the new and seasoned internal auditor."--

Content: "This book is a complete guide and a definition of a common body of knowledge (CBOK) for the processes and profession of internal auditing--what professionals need to know to successfully perform individual internal audits and what an enterprise needs to know to launch an effective internal audit function"--

Note: Revised edition of the author's Brink's modern internal auditing, 2009. , Includes index. , Brink's Modern Internal Auditing; Contents; Preface; PART ONE: FOUNDATIONS OF MODERN INTERNAL AUDITING; Chapter 1: Significance of Internal Auditing in Enterprises Today: An Update; 1.1 Internal Auditing History and Background; 1.2 Mission of Internal Auditing; 1.3 Organization of this Book; Note; Chapter 2: An Internal Audit Common Body of Knowledge; 2.1 What Is a CBOK? Experiences from Other Professions; 2.2 What Does an Internal Auditor Need to Know?; 2.3 An Internal Auditing CBOK; CBOK Requirements: Importance of Internal Controls. , CBOK Requirements: Planning and Performing Internal AuditsCBOK Requirements: Organizing and Managing Internal Audit Activities; CBOK Requirements: Impact of Information Technology on Internal Auditing; CBOK Requirements: Internal Audit and Enterprise Governance; CBOK Requirements: Internal Auditor Professional Certifications; CBOK Requirements: Internal Auditing Professional Convergence; 2.4 Another Attempt: The IIA Research Foundation's CBOK; 2.5 Essential Internal Audit Knowledge Areas; Notes; PART TWO: IMPORTANCE OF INTERNAL CONTROLS; Chapter 3: The COSO Internal Control Framework. , 3.1 Understanding Internal Controls3.2 Revised COSO Framework Business and Operating Environment Changes; 3.3 The Revised COSO Internal Control Framework; 3.4 COSO Internal Control Principles; 3.5 COSO Internal Control Components: The Control Environment; 3.6 COSO Internal Control Components: Risk Assessment; Risk Identification and Analysis; Risk Response Strategies; 3.7 COSO Internal Control Components: Internal Control Activities; Business Process Control Activities; Types of Transaction Control Activities; 3.8 COSO Internal Control Components: Information and Communication. , Importance of Using Relevant InformationImportance of Internal Communications; 3.9 COSO Internal Control Components: Monitoring Activities; 3.10 The COSO Framework's Other Dimensions; Chapter 4: The 17 COSO Internal Control Principles; 4.1 COSO Internal Control Framework Principles; 4.2 Control Environment Principle 1: Integrity and Ethical Values; Affirming Adherence to the Code of Ethics; Code Violations and Corrective Actions; 4.3 Control Environment Principle 2: Role of the Board of Directors; 4.4 Control Environment Principle 3: Authority and Responsibility Needs. , 4.5 Control Environment Principle 4: Commitment to a Competent Workforce4.6 Control Environment Principle 5: Holding People Accountable; 4.7 Risk Assessment Principle 6: Specifying Appropriate Objectives; 4.8 Risk Assessment Principle 7: Identifying and Analyzing Risks; 4.9 Risk Assessment Principle 8: Evaluating Fraud Risks; 4.10 Risk Assessment Principle 9: Identifying Changes Affecting Internal Controls; 4.11 Control Activities Principle 10: Selecting Control Activities That Mitigate Risks; 4.12 Control Activities Principle 11: Selecting and Developing Technology Controls.

Additional Edition: Print version: Moeller, Robert R. Brink's modern internal auditing. Hoboken : Wiley, 2015 ISBN 9781119016984

Language: English

Keywords: Electronic books. ; Electronic books. ; Electronic books.

URL: https://onlinelibrary.wiley.com/doi/book/10.1002/9781119180012

URL: https://onlinelibrary.wiley.com/doi/book/10.1002/9781119180012

URL: https://onlinelibrary.wiley.com/doi/book/10.1002/9781119180012

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Format: 1 online resource (xvii, 366 pages)

Edition: 2nd ed.

ISBN: 9781118269145 , 1118269144 , 9781118102534 , 1118102533 , 9781118102541 , 1118102541 , 9781118102527 , 1118102525

Series Statement: Wiley corporate F & A ; 560

Content: "Using the COSO ERM (Committee of Sponsoring Organizations Enterprise Risk Management) framework's model, this book discusses the importance of understanding the various risks facing the many aspects of business operations. It will help professionals develop and follow an effective risk culture. In addition, it shows how compliance with well-recognized and mandated standards are important for every organization as well as shows how a corporation can demonstrate that it is following best practices and is in conformity with regulatory rules. New topics to be discussed include: (a) the PCAOB's (Public Company Accounting Oversight Board's) release of AS5, which calls for enterprises to perform "top down" risk analyses of their own internal controls, as a major step to SOx compliance; (b) ISACA's (Information Systems Audit and Control Association) recently revised CobiT (Control Objectives for Information related Technology) with a major emphasis on understanding risk when evaluating and assessing IT and enterprise internal controls. This book will discuss the importance of understanding risks when using CobiT; (c) the Institute of Internal Auditors (IIA) Standards recently released specify that internal auditors must assess risks when performing their internal audits; (d) ISO 3100, a standard on risk management, will be introduced; and (e) the AICPA's recently released Risk Assessment Standards for private companies"--

Note: : Introduction: Enterprise Risk Management Today -- , The COSO Internal Controls Framework: How Did We Get Here -- , The COSO Internal Controls Framework -- , COSO Internal Controls: The Principal Recognized Internal Controls Standard -- , An Introduction to COSO ERM -- , Governance, Risk, and Compliance -- , Global Computer Products: Our Example Company -- , : Importance of Governance, Risk, and Compliance Principles -- , Road to Effective GRC Principles -- , Importance of GRC Governance. , Risk Management Component of GRCGRC and Enterprise Compliance -- , Importance of Effective GRC Practices and Principles -- , : Risk Management Fundamentals -- , Fundamentals: Risk Management Phases -- , Other Risk Assessment Techniques -- , : COSO ERM Framework -- , ERM Definitions and Objectives: A Portfolio View of Risk -- , COSO ERM Framework Model -- , Other Dimensions of the ERM Framework -- , : Implementing ERM in the Enterprise -- , Roles and Responsibilities of an Enterprise Risk Management Function -- , Risk Management Policies, Standards, and Strategies -- , Business, IT, and Risk Transfer Processes. , Risk Management Reviews and Corrective Action PracticesERM Communications Approaches -- , CRO and an Effective Enterprise Risk Management Function -- , : Importance of Strong Enterprise Governance Practices -- , History and Background of Enterprise Governance: A U.S. Perspective -- , Enterprise Integrity and Ethical Behavior -- , Disclosure and Transparency -- , Rights and Equitable Treatment of Shareholders and Key Stakeholders -- , Governance Role and Responsibilities of the Board -- , Governance as a Key Element of GRC -- , : Enterprise Compliance Issues Today -- , Compliance Issues Today. , Establish a Compliance Assessment TeamCompliance Risk Assessments and Compliance Program Reviews -- , Work Unit-Level Compliance Tracking and Review Processes -- , Compliance-Related Procedures and Staff Education Programs -- , Enterprise Hotline Compliance and Whistleblower Support -- , Assessing the Overall Enterprise Compliance Program -- , : Integrating ERM with COSO Internal Controls -- , COSO Internal Controls Background and Earlier Legislation -- , Efforts Leading to the Treadway Commission -- , COSO Internal Controls Framework -- , COSO Internal Controls and COSO ERM: Compared. , : Sarbanes-Oxley and Enterprise Risk Management ConcernsSarbanes-Oxley Act Background -- , SOx Legislation Overview -- , Enterprise Risk Management and SOx Section 404 Reviews -- , Internal Controls Reporting and Materiality -- , PCAOB Risk-Based Auditing Standards -- , Sarbanes-Oxley: The Other Sections -- , SOx and COSO ERM -- , : Corporate Culture and Risk Portfolio Management -- , Whistleblower and Hotline Functions -- , Risk Portfolio Management -- , Integrated Enterprise-Wide Risk Management -- , : OCEG Capability Model GRC Standards -- , GRC Capability Model ''Red Book'' , Other OCEG Materials: The ''Burgundy Book''.

Additional Edition: Print version: Moeller, Robert R. COSO enterprise risk management. Hoboken, N.J. : Wiley, 2011, ©2007

Language: English

Keywords: Electronic books. ; Electronic books. ; Electronic books. ; Electronic books. ; Electronic books. ; Electronic books.

URL: https://onlinelibrary.wiley.com/doi/book/10.1002/9781118269145

URL: https://onlinelibrary.wiley.com/doi/book/10.1002/9781118269145

URL: https://onlinelibrary.wiley.com/doi/book/10.1002/9781118269145

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Format: 1 Online-Ressource (XVI, 395 S.)

ISBN: 9781299189577

Note: Includes index

Additional Edition: Erscheint auch als Druck-Ausgabe, Hardcover ISBN 978-1-118-13861-8

Language: English

Subjects: Economics

Keywords: Informationstechnik ; Governance ; Dienstleistung ; Management ; COBIT ; IT infrastructure library ; Informationsmanagement

URL: Volltext

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Format: III, 35 S

ISBN: 0894131729

Series Statement: IIA monograph series

Language: Undetermined

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Format: XXI,768 S.

Edition: 6. Ed.

ISBN: 0471677884

Language: English

Subjects: Economics

Keywords: Innenrevision