UID:
almafu_9959328514202883
Umfang:
1 online resource (308 pages)
ISBN:
9780470391426
,
0470391421
,
9780470437612
,
0470437618
,
9780470391440
,
0470391448
,
9781119205487
,
1119205484
,
6611766952
,
9786611766955
Inhalt:
Guides small and mid-sized businesses, as well as nonaccelerated SOX companies, how to implement effective internal controls. Provides practical ideas that controllers can implement into their programs to cut costs and reduce time with their internal controls program. It includes discussion of PCAOB stands, SEC and COSO guidance in nontechnical language. Provides proven, cost-effective methods to implement a strong internal control program preventing fraud.
Anmerkung:
Includes index.
,
Cover -- Copyright -- Contents -- Preface -- Chapter 1: Understanding the SEC's Guidance for Management -- PURPOSE OF INTERNAL CONTROL OVER FINANCIAL REPORTING -- EVALUATION PROCESS -- REPORTING CONSIDERATIONS -- RULE AMENDMENTS AND OTHER SEC GUIDANCE RELATED TO INTERNAL CONTROL OVER FINANCIAL REPORTING -- NOTES -- Chapter 2: The PCAOB's Auditing Standard No. 5 -- NEW EMPHASIS ON ENTITY-LEVEL CONTROLS -- IMPORTANCE OF A FRAUD RISK ASSESSMENT -- TIPS TO ELIMINATE UNNECESSARY PROCEDURES -- SCALING AUDITS FOR SMALLER COMPANIES -- NOTE -- Chapter 3: SEC's Guidance on a Risk-Based Approach -- HIGHLIGHTS OF THE SEC STAFF STATEMENT -- STAFF'S EMPHASIS ON REASONABLE ASSURANCE -- COMMENTS ON EVALUATING INTERNAL CONTROL DEFICIENCIES -- DISCLOSURES ABOUT MATERIAL WEAKNESSES -- INFORMATION TECHNOLOGY COMMENTS FROM THE STAFF -- COMMUNICATIONS WITH AUDITORS: AN UNINTENDED CONSEQUENCE -- MESSAGE FOR SMALL BUSINESS ISSUERS AND FOREIGN PRIVATE ISSUERS -- NOTES -- Chapter 4: Highlights of the PCAOB's May 2005 Policy Statement -- POLICY STATEMENT HIGHLIGHTS -- INTEGRATING THE FINANCIAL AND INTERNAL CONTROL AUDITS -- IMPORTANCE OF PROFESSIONAL JUDGMENT -- TOP-DOWN APPROACH AND ROLE OF RISK ASSESSMENT -- WHEN AUDITORS CAN USE THE WORK OF OTHERS -- AUDITORS' ABILITY TO PROVIDE ADVICE TO AUDIT CLIENTS -- HOW THE PCAOB INSPECTIONS HELP DRIVE IMPROVEMENTS -- A FINAL COMMENT -- NOTES -- Chapter 5: Starting at the Top -- WHAT ARE ENTITY-LEVEL CONTROLS? -- HOW STRONG ENTITY-LEVEL CONTROLS CAN REDUCE THE SCOPE OF YOUR PROGRAM -- HOW TO APPLY COSO'S RECENT INTERNAL CONTROL GUIDANCE -- HOW TO CREATE A WINNING CONTROL ENVIRONMENT -- STEPS FOR CREATING A USEFUL RISK ASSESSMENT PROCESS -- CONTROL ACTIVITIES -- CREATING AN EFFECTIVE INFORMATION AND COMMUNICATION PROGRAM -- HOW TO IMPLEMENT SUCCESSFUL MONITORING CONTROLS -- HOW TO ASSIGN ROLES AND RESPONSIBILITIES TO ENHANCE INTERNAL CONTROLS -- SMALL-COMPANY ISSUES FOR IMPLEMENTING ENTITY-LEVEL CONTROLS -- SUMMARY OF COSO'S GUIDANCE FOR SMALLER PUBLIC COMPANIES -- NOTES -- Chapter 6: Minimizing Excess through Proper Scoping and Planning Practices -- SCOPING ANALYSIS: EVENT OR PROCESS? -- HOW TO DETERMINE MATERIALITY FOR SCOPING PURPOSES -- HOW TO USE A TOP-DOWN, RISK-BASED APPROACH TO REDUCE THE SCOPE OF YOUR PROGRAM -- METHODS FOR DETERMINING SIGNIFICANT LOCATIONS -- SPECIFIC AREAS INCLUDED AND EXCLUDED BY THE PCAOB -- PCAOB AND SEC GUIDANCE ON OTHER COMMON SCOPING ISSUES -- TIPS FOR RESOURCE PLANNING AND DEVELOPING USEFUL TIMELINES -- Chapter 7: Advantageous Project Management Techniques -- 11 AREAS OF FOCUS FOR THE SECOND YEAR AND BEYOND -- HOW TO INCREASE PRODUCTIVITY WITH A SOUND MANAGEMENT APPROACH -- AIM FOR THE TARGET INSTEAD OF THE WAY TO GET THERE -- MORE PROJECT MANAGEMENT TIPS -- STAFFING STRATEGIES -- RESTRUCTURING THE ORGANIZATIONAL CHART FOR SUSTAINABILITY -- HOW TO COMMUNICATE EFFECTIVELY THROUGH EMAILS, MEETINGS, AND ADVISORIES -- TACTICS FOR DEALING WITH BUSINESS CHANGES FOR SECTIONS 302 AND 404 COMPLIANCE -- NOTE -- Chapter 8: Streamlining Documentation -- THREE IDEAS TO IMPROVE YOUR OVERALL DOCUMENTATION PROCESS -- CLEARING THE CLUTTER: HOW TO CREATE AND MAINTAIN MEANINGFUL CONTROL MATRICES -- USING RELEVANT FINANCIAL ASSERTIONS FOR PLANNING PURPOSES -- FINANCIAL ASSERTION HELP FOR NONAUDITORS -- TECHNIQUES FOR SCRUTINIZING THE NUMBER OF KEY CONTRO.
Weitere Ausg.:
Print version: Harrer, Julie, 1966- Internal control strategies. Hoboken, N.J. : Wiley, ©2008 ISBN 9780470376195
Weitere Ausg.:
ISBN 0470376198
Sprache:
Englisch
Schlagwort(e):
Electronic books.
;
Electronic books.
;
Electronic books.
URL:
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119205487
URL:
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119205487
URL:
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119205487
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