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Internal control audit and compliance : : Documentation and testing under the new COSO framework / Lynford Graham

Tác giả : Lynford Graham

Nhà xuất bản : John Wiley & Sons, Inc.

Năm xuất bản : 2015

Nơi xuất bản : Hoboken, New Jersey

Mô tả vật lý : xv, 392 pages : illustrations ; 27 cm

ISBN : 9781118996218

Số phân loại : 657.458

Tùng thư : Wiley corporate F&A series

Chủ đề : 1. Kiểm toán nội bộ. 2. Auditing, Internal. 3. Kiểm toán.

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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 and how they should be assessed and tested. Coverage includes easing the transition from older guidelines, with step-by-step instructions for implementing the new changes. The new framework identifies seventeen new principles, each of which are explained in detail to help readers understand the new and emerging best practices for efficiency and effectiveness.The revised COSO framework includes financial and non-financial reporting, as well as both internal and external reporting objectives. It is essential for auditors and controllers to understand the new framework and how to document and test under the new guidance. This book clarifies complex codification and provides an effective strategy for a more rapid transition. Understand the new COSO internal controls framework Document and test internal controls to strengthen business processes Learn how requirements differ for public and non-public companies Incorporate improved risk management into the new framework The new framework is COSO's first complete revision since the release of the initial framework in 1992. Companies have become accustomed to the old guidelines, and the necessary procedures have become routine - making the transition to align with the new framework akin to steering an ocean liner. Internal Control Audit and Compliance helps ease that transition, with clear explanation and practical implementation guidance

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Thông tin dữ liệu nguồn

Thư viện	Ký hiệu xếp giá	Dữ liệu nguồn
Thư viện đại học Cần Thơ		https://lrcopac.ctu.edu.vn/pages/opac/wpid-detailbib-id-207754.html

Ldr		00025nam a2200024 a 4500
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020	##	$a9781118996218 :$c1811000
082	04	$223rd ed.$a657.458$bG738
100	1#	$aGraham, Lynford
245	10	$aInternal control audit and compliance : :$bDocumentation and testing under the new COSO framework /$cLynford Graham
260	##	$aHoboken, New Jersey :$bJohn Wiley & Sons, Inc. ,$c2015
300	##	$axv, 392 pages :$billustrations ;$c27 cm
490	0#	$aWiley corporate F&A series
504	##	$aIncludes bibliographical references and index
520	3#	$aEase 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 and how they should be assessed and tested. Coverage includes easing the transition from older guidelines, with step-by-step instructions for implementing the new changes. The new framework identifies seventeen new principles, each of which are explained in detail to help readers understand the new and emerging best practices for efficiency and effectiveness.The revised COSO framework includes financial and non-financial reporting, as well as both internal and external reporting objectives. It is essential for auditors and controllers to understand the new framework and how to document and test under the new guidance. This book clarifies complex codification and provides an effective strategy for a more rapid transition. Understand the new COSO internal controls framework Document and test internal controls to strengthen business processes Learn how requirements differ for public and non-public companies Incorporate improved risk management into the new framework The new framework is COSO's first complete revision since the release of the initial framework in 1992. Companies have become accustomed to the old guidelines, and the necessary procedures have become routine - making the transition to align with the new framework akin to steering an ocean liner. Internal Control Audit and Compliance helps ease that transition, with clear explanation and practical implementation guidance
650	#7	$2Trung tâm Học liệu ĐHCT$aKiểm toán nội bộ
650	#0	$aAuditing, Internal
653	##	$aKiểm toán
900		1
925		G
926		0
927		SH

Internal control audit and compliance : : Documentation and testing under the new COSO framework / Lynford Graham

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