Graham Internal Controls

Guidance for Private, Government, and Nonprofit Entities
1. Auflage 2007
ISBN: 978-0-470-18444-8
Verlag: John Wiley & Sons
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 256 Seiten, E-Book

"In the new age of philanthropy, donors expect charities to bemodels of accountability and transparency...Internal controls:Guidance for Private, Government, and Nonprofit Entities is a mustread for CEOs and CFOs who want to gain a clear understanding ofcost-effective ways to implement the controls necessary to protecttheir organizations." - Elizabeth Myatt, Chief Executive Officer,World Lung Foundation
"If you were looking for the silver bullet to understand and auditinternal controls, you just found it. This book will proveinvaluable in planning the audit internal controls, you just foundit. This book will prove invaluable in planning the audit becauseit specifically covers COSO and the new AICPA risk assessmentauditing standards. " - George I. Victor, CPA, Partner in Charge ofQuality Control, Holtz Rubenstein Reminick LLP
"Author Lyn Graham gives practical, easy-to-understand guidance fordocumenting internal controls. I recommend this book for both myclients and our staff. It is very useful for auditors and clientsalike." - David E. Adams, CPA, Partner, Geffen Mesher &Company
"This book is an essential guide...and provides very practicaladvice about what to do(and what not to do) in making an investmentin internal controls. The author's expensive experience as an auditfirm partner and standard-setter are evident in the detailsprovided. I also recommend this book to teaches of auditing andsystems, as it provides a useful background to...how internalcontrols really should work in today's business environment." -Jean C. Bedard, CPA, PhD, Timothy B. Harbert Professor ofAccountancy, Bentley College

Autoren/Hrsg.

Graham, Lynford

Inhaltsverzeichnis

Preface.
1. An Introduction.
2. First Steps - A Pilot Project.
3. The Five Components of the Controls Framework.
Appendix 3A: Blue Ribbon Committee on Improving theEffectiveness of Corporate Audit Committees.
4. Documenting Internal Controls Using a Framework.
Appendix 4A: Sample Control Objectives for Major Cycles .
5. Setting the Scope of Your Documentation Project - Identifyingthe Core.
6. Establishing a Basis for Controls Effectiveness - TestingControls.
Appendix 6A -- Sample Size Tutorial.
Appendix 6B -- Conducting Interviews - Gathering InternalControl Information.
7. Assessing Design Effectiveness and OperatingEffectiveness.
Appendix 7A -- A Framework for Evaluating Control Exceptions andDeficiencies.
8. Fraud Risks and Entity Self Defense.
Appendix 8A -- Management Antifraud Programs and Controls: AnElement of the Control Environment.
Appendix: Instructions for the Controls Design Assessment CaseStudy.
Part 1: Narrative of Controls Design.
Contribution to Cash Cycle - CCS.
Part 2:. Contribution to Cash Cycle with Control Procedures -CCS.
Part 3: Contribution to Cash Cycle - Completed - CCS.
Index.