Moeller Executive's Guide to COSO Internal Controls

Understanding and Implementing the New Framework
1. Auflage 2013
ISBN: 978-1-118-81381-2
Verlag: John Wiley & Sons
Format: EPUB
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 320 Seiten, E-Book

Reihe: Wiley Corporate F&A

Essential guidance on the revised COSO internal controls framework
Need the latest on the new, revised COSO internal controls framework? Executive's Guide to COSO Internal Controls provides a step-by-step plan for installing and implementing effective internal controls with an emphasis on building improved IT as well as other internal controls and integrating better risk management processes. The COSO internal controls framework forms the basis for establishing Sarbanes-Oxley compliance and internal controls specialist Robert Moeller looks at topics including the importance of effective systems on internal controls in today's enterprises, the new COSO framework for effective enterprise internal controls, and what has changed since the 1990s internal controls framework.
* Written by Robert Moeller, an authority in internal controls and IT governance
* Practical, no-nonsense coverage of all three dimensions of the new COSO framework
* Helps you change systems and processes when implementing the new COSO internal controls framework
* Includes information on how ISO internal control and risk management standards as well as COBIT can be used with COSO internal controls
* Other titles by Robert Moeller: IT Audit, Control, and Security, Executives Guide to IT Governance
Under the Sarbanes-Oxley Act, every corporation has to assert that their internal controls are adequate and public accounting firms certifying those internal controls are attesting to the adequacy of those same internal controls, based on the COSO internal controls framework. Executive's Guide to COSO Internal Controls thoroughly considers improved risk management processes as part of the new COSO framework; the importance of IT systems and processes; and risk management techniques.

Autoren/Hrsg.

Moeller, Robert R.

Über Autor(innen)

ROBERT R. MOELLER, CPA, CISA, CISSP, is an internal auditspecialist and project manager with a strong understanding ofinformation systems, corporate governance, and security. He hasover twenty-five years of experience in internal auditing, rangingfrom launching new internal audit functions in several companies toserving as audit director for a Fortune 50 corporation. He heldpositions with Grant Thornton (National Director of ComputerAuditing) and Sears Roebuck (Audit Director). He is the formerpresident of the Institute of Internal Auditors' Chicago chapterand has served on the IIA's International Advanced TechnologyCommittee. He is also the former chair of the AICPA's ComputerAudit Subcommittee. Moeller has written six other books.