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Internal controls toolkit /
Step-by-step guidance on creating internal controls to manage risk Internal control is a process for assuring achievement of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations, and policies. This is a &qu...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken, New Jersey :
John Wiley & Sons, Inc.,
[2019]
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| Edición: | First edition. |
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Introduction to The Internal Controls Toolkit 9; Introduction 9; Internal Controls And Fraud Prevention 9; Internal Controls And Fraud Prevention: Additional Statistics 10; Who Will Benefit From This Toolkit 11; About The Standards of Internal Control 12; How Were The Standards Developed? 12; How Are The Standards Used? 12; What Is The Basic Premise of The Standards? 12; When Should The Standard Be Updated? 12; What Is A Best Practice For Implementing And Using The Standards? 12; General Standards of Internal Control 13; How This Toolkit Is Organized 14; 1.0 Background On Internal Controls 15; The Goals And Challenges of Internal Controls 15; Risk Based Internal Controls 15; Application of Internal Controls 16; The Three Critical Corporate Controls 17; The Background And History of Internal Controls 19; Securities Act of 1933 19; Securities Exchange Act of 1934 19; Trust Indenture Act of 1939 19; Investment Company Act of 1940 19; Investment Advisors Act of 1940 19; Foreign Corrupt Practices Act (Fcpa) of 1977 19; Comprehensive Crime Control Act
- 1984 20; Federal Sentencing Guidelines For Organizations
- 1991 20; Internal Control
- Integrated Framework
- 1992 And 2013 20; Coso's Monitoring Guidance 21; Cobit
- 1996 23; Systrust
- 1999 23; Corporate Frauds
- 2001-2002 23; U.S. Sarbanes Oxley Act of 2002 24; Enterprise Risk Management (Erm) Integrated Framework
- 2004 And 2013 25; Example: Enterprise Risk Management (Erm) And The Application to The Procure to Pay (P2p) Cycle 26; An Erm Checklist 27; Internal Control Over Financial Reporting
- Guidance For Smaller Public Companies
- 2006 28; Guidance On Monitoring Internal Control Systems
- 2009 28; Definition of Internal Controls 29; Types of Internal Controls And Control Mechanisms 29; Major Types of Internal Control 29; Compensating Controls 30; Other Controls 30; Organization Controls 30; Policy Controls 31; Procedure Controls 31; Supervisory Controls 31; Review Controls 31; Leveraging The Standards of Internal Control to Implement A Controls Self-Assessment (Csa) Program 32; Ethics And "Tone At The Top" 34; What Is 'Tone At The Top'? 34; What Are The Components of An Effective Ethics Policy? 34; What Are The Components of A Well-Defined Code of Conduct? 34; What Are Examples of Poor "Tone At The Top"? 35; Code of Conduct Considerations 35; Entity Level Controls 36; Benefits For Entity Level Controls 36; "Tone At The Top" 36; Roles And Responsibilities For Internal Control 38; 2.0 The Order to Cash (O2c) Process 42; 2.1 Order Entry/Edit 45; 2.1 Order Entry/Edit (Continued) 46; 2.1 Order Entry/Edit (Continued) 47; 2.2 Export Controls 48; 2.2 Export Controls (Continued) 50; 2.2 Export Controls (Continued) 51; 2.3 Sales Contracts 53; 2.3 Sales Contracts (Continued) 54; 2.4 Credit 55; 2.4 Credit (Continued) 56; 2.5 Shipping 58; 2.5 Shipping (Continued) 59; 2.5 Shipping (Continued) 60; 2.6 Revenue Recognition/Billing 61; 2.6 Revenue Recognition/Billing (Continued) 62; 2.6 Revenue Recognition/Billing (Continued) 63; 2.6 Revenue Recognition/Billing (Continued) 64; 2.7 Accounts Receivable (Ar) 66; 2.7 Accounts Receivable (Ar) (Continued) 67; 2.8 Collection 69; 2.9 Cash Receipts And Application 70; 2.9 Cash Receipts And Application (Continued) 71; 2.10 Price Establishment 72; 2.10 Price Establishment (Continued) 73; 2.11 Promotional Activities 74; 2.11 Promotional Activities (Continued) 75; 2.11 Promotional Activities (Continued) 76; 3.0 Treasury Process 77; 3.1 General Treasury Controls 80; 3.1 General Treasury Controls (Continued) 81; 3.1 General Treasury Controls (Continued) 82; 3.2 Financing Operations 83; 3.2 Financing Operations (Continued) 84; 3.3 Investment of Available Funds 85; 3.3 Investment of Available Funds (Continued) 86; 3.4 Foreign Exchange 87; 3.4 Foreign Exchange (Continued) 88; 4.0 Procure to Pay (P2p) Process 89; 4.2 Purchasing/Ordering 99; 4.2 Purchasing/Ordering (Continued) 100; 4.2 Purchasing/Ordering (Continued) 101; 4.2 Purchasing/Ordering (Continued) 102; 4.3 Import Controls 103; 4.3 Import Controls (Continued) 104; 4.4 Receiving 105; 4.4 Receiving (Continued) 106; 4.4 Receiving (Continued) 107; 4.5 Accounts Payable 108; 4.5 Accounts Payable (Continued) 109; 4.5 Accounts Payable Continued) 110; 4.6 The Payment Process
- General 111; 4.6 The Payment Process
- General (Continued) 112; 4.6 The Payment Process
- General (Continued) 113; 4.7 The Payment Process
- Travel And Entertainment 114; 4.7 The Payment Process
- Travel And Entertainment 115; 4.8 Research And Product Development 116; 4.8 Research And Product Development (Continued) 117; 4.8 Research And Product Development (Continued) 118; 4.9 Procurment Cards (P-Cards) 119; 4.9 Procurment Cards (P-Cards) (Continued) 120; 4.9 Procurment Cards (P-Cards) (Continued) 121; 5.0 Hire to Retire (H2r) Process 122; 5.1 Payroll Preparation And Security 125; 5.1 Payroll Preparation And Security (Continued) 126; 5.2 Payroll Payment Controls 128; 5.2 Payroll Payment Controls 129; 5.3 Distribution of Payroll 130; 5.4 Compensation And Benefits 131; 5.4 Compensation And Benefits (Continued) 132; 5.5 Hiring And Termination 133; 5.5 Hiring And Termination (Continued) 134; 5.6 Education, Training, And Development 135; 5.7 Contingent Workforce 136; 5.7 Contingent Workforce (Continued) 138; 6.0 The Supply Chain Process 139; 6.1 Planning & Control 142; 6.1 Planning & Control (Continued) 143; 6.2 Inventory Control 144; 6.2 Inventory Control (Continued) 145; 6.2 Inventory Control (Continued) 146; 6.3 Inventory Verification 147; 6.3 Inventory Verification (Continued) 148; 6.4 Inventory Valuation 149; 6.5 Product Cost Management 150; 6.5 Product Cost Management (Continued) 151; 6.5 Product Cost Management (Continued) 152; 6.6 Original Equipment Manufacturers (Oems) / Alliance Partners 153; 6.6 Original Equipment Manufacturers (Oems) / Alliance Partners (Continued) 154; 6.6 Original Equipment Manufacturers (Oems) / Alliance Partners (Continued) 155; 6.8 Tranportation And Logistics 158; 6.8 Tranportation And Logistics (Continued) 159; 7.0 Record to Report (R2r) 161; 7.1 International Transfer Pricing 166; 7.2 Intercompany Transactions 167; 7.2 Intercompany Transactions (Continued) 168; 7.3 Accumulation of Financial Information 169; 7.3 Accumulation of Financial Information (Continued) 170; 7.4 Processing And Reporting of Financial Information (The Final Mile) 171; 7.5 Fixed Assets 174; 7.5 Fixed Assets (Continued) 175; 7.5 Fixed Assets (Continued) 176; 8.0 Government Contracts 177; 8.1 United States Government Contracts
- General 178; 8.1 United States Government Contracts
- General (Continued) 179; 8.1 United States Government Contracts
- General (Continued) 180; 8.1 United States Government Contracts
- General (Continued) 181; 8.1 United States Government