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001			ocn890377856
005			20250919141837.0
006			m o d
007			cr |||||||||||
008			140909s2015 nju ob 001 0 eng
010			_a 2014035947
020			_a9781118996300 _q(epub)
020			_a1118996305 _q(epub)
020			_a9781118996478 _q(pdf)
020			_a111899647X _q(pdf)
020			_a9781119029540
020			_a1119029546
020			_a1118996216
020			_a9781118996218
020			_z9781118996218 _q(hardback)
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029	1		_aDEBBG _bBV042739954
029	1		_aDEBSZ _b431874441
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029	1		_aDEBBG _bBV043397114
035			_a(OCoLC)890377856 _z(OCoLC)914287635
037			_aCL0500000619 _bSafari Books Online
040			_aDLC _beng _erda _epn _cDLC _dYDX _dNST _dEBLCP _dYDXCP _dDG1 _dE7B _dOCLCF _dCDX _dRECBK _dDEBSZ _dUMI _dOCLCQ _dCOO _dB24X7 _dOCLCQ _dDEBBG _dD6H
042			_apcc
049			_aMAIN
050	0	0	_aHF5668.25
072		7	_aBUS _x001010 _2bisacsh
082	0	0	_a657/.458
100	1		_aGraham, Lynford.
245	1	0	_aInternal control audit and compliance : _bdocumentation and testing under the new COSO framework / _cLynford Graham.
264		1	_aHoboken, New Jersey : _bWiley, _c[2015]
300			_a1 online resource.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aWiley corporate F & A series
500			_aIncludes index.
520			_a'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'-- _cProvided by publisher.
588	0		_aPrint version record and CIP data provided by publisher.
504			_aIncludes bibliographical references and index.
505	0		_aWhat we all share -- Setting the scope of your documentation project: identifying the core -- The risk assessment component -- Control environment -- Control activities -- Information and communication -- Monitoring -- Evidence and testing -- Developing questionnaires and conducting interviews -- Assessing the severity of identified controls deficiencies -- Reporting requirements -- Project management and tools assessment design -- Illustrative forms and templates -- Summing up.
650		0	_aAuditing, Internal.
655		4	_aElectronic books.
655		0	_aElectronic books.
776	0	8	_iPrint version: _aGraham, Lynford. _tInternal control audit and compliance. _dHoboken, New Jersey : John Wiley & Sons, Inc., [2015] _z9781118996218 _w(DLC) 2014031890
830		0	_aWiley corporate F & A.
856	4	0	_uhttps://eresourcesptsl.ukm.remotexs.co/user/login?url=https://doi.org/10.1002/9781119029540 _zWiley Online Library
907			_a.b16816092 _b2022-10-05 _c2020-07-17
942			_n0
998			_a1 _b2020-07-17 _cm _da _feng _gnju _y0 _z.b16816092
999			_c649018 _d649018