Internal controls : guidance for private, government, and nonprofit entities /

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Completely revised and updated, this handbook provides internal control guidance and tools specifically for private and not-for-profit business entities.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Graham, Lynford
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken, N.J. : John Wiley & Sons, ©2008.
Temas:
Auditing, Internal.
Managerial accounting.
Vérification interne.
Comptabilité de gestion.
BUSINESS & ECONOMICS > Corporate Finance.
BUSINESS & ECONOMICS > Finance.
Auditing, Internal
Managerial accounting
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.

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