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100	1		_aMoeller, Robert R.
245	1	0	_aExecutive's guide to COSO internal controls : _bunderstanding and implementing the new framework / _cby Robert R. Moeller.
260			_aHoboken : _bJohn Wiley, _c2013.
300			_a1 online resource (pages).
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aWiley Corporate F & A ; _v[bk. 639]
505	0		_aExecutive's Guide to COSO Internal Controls; Contents; Preface; CHAPTER ONE Importance of the COSO Internal Control Framework; THE IMPORTANCE OF ENTERPRISE INTERNAL CONTROLS; WHAT ARE ENTERPRISE INTERNAL CONTROLS?; UNDERSTANDING THE COSO INTERNAL CONTROL FRAMEWORK: HOW TO USE THIS BOOK; CHAPTER TWO How We Got Here: Internal Control Background; EARLY DEFINITIONS OF INTERNAL CONTROLS: FOREIGN CORRUPT PRACTICES ACT OF 1977; THE FCPA AND INTERNAL CONTROLS TODAY; EVENTS LEADING UP TO THE TREADWAY COMMISSION; EARLIER AICPA AUDITING STANDARDS: SAS NOS. 55 AND 78; THE TREADWAY COMMITTEE REPORT.
505	8		_aTHE ORIGINAL COSO INTERNAL CONTROL FRAMEWORKTHE SARBANES-OXLEY ACT AND INTERNAL ACCOUNTING CONTROLS; Title I: Public Company Accounting Oversight Board; Title II: Auditor Independence; SOx Title III: Corporate Responsibility; Title IV: Enhanced Financial Disclosures; Title V: Analyst Conflicts of Interest; Titles VI through X: Fraud Accountability and White-Collar Crime; Title XI: Corporate Fraud Accountability; NOTES; CHAPTER THREE COSO Internal Controls: The New Revised Framework; UNDERSTANDING INTERNAL CONTROLS; REVISED FRAMEWORK BUSINESS AND OPERATING ENVIRONMENT CHANGES.
505	8		_aExternal Financial Reporting ObjectivesInternal Control Operations Objectives; Internal Control Compliance Objectives; Overlapping Internal Control Objectives; THE REVISED COSO INTERNAL CONTROL FRAMEWORK; COSO INTERNAL CONTROL PRINCIPLES; COSO OBJECTIVES AND BUSINESS OPERATIONS; SOURCES FOR MORE INFORMATION; CHAPTER FOUR COSO Internal Control Components: Control Environment; IMPORTANCE OF THE CONTROL ENVIRONMENT; CONTROL ENVIRONMENT PRINCIPLE 1: INTEGRITY AND ETHICAL VALUES; Establishing an Enterprise Code of Conduct; Affirming Adherence to the Code of Conduct.
505	8		_aCode Violations and Corrective ActionsCONTROL ENVIRONMENT PRINCIPLE 2: ROLE OF THE BOARD OF DIRECTORS; CONTROL ENVIRONMENT PRINCIPLE 3: THE NEED FOR AUTHORITY AND RESPONSIBILITY; CONTROL ENVIRONMENT PRINCIPLE 4: HUMAN RESOURCE STRENGTHS; Commitment to Competence; Attracting, Developing, and Retaining Individual Employees and Stakeholders; Planning and Preparing for Personnel Succession; CONTROL ENVIRONMENT PRINCIPLE 5: INDIVIDUAL INTERNAL CONTROL RESPONSIBILITIES; Accounting for Internal Controls; Performance Measures, Incentives, and Rewards; COSO CONTROL ENVIRONMENT IN PERSPECTIVE.
505	8		_aCHAPTER FIVE COSO Internal Control Components: Risk AssessmentRISK ASSESSMENT COMPONENT PRINCIPLES; RISK IDENTIFICATION AND ANALYSIS; RISK RESPONSE STRATEGIES; FRAUD RISK ANALYSIS; COSO RISK ASSESSMENT AND THE REVISED INTERNAL CONTROL FRAMEWORK; NOTES; CHAPTER SIX COSO Internal Control Components: Control Activities; COSO CONTROL ACTIVITY PRINCIPLES; Control Activity Principles: Integration with Risk Assessment; Enterprise-Specific Control Activity Factors; Business Process Control Activities; Types of Transaction Control Activities.
520			_aEssential 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 system.
650		0	_aOrganizational effectiveness.
650		0	_aAuditing, Internal.
655		4	_aElectronic books.
773	0		_tWiley e-books
800	1		_aMoeller, Robert R. _tWiley Corporate F & A ; _vbk. 639.
856	4	0	_uhttps://eresourcesptsl.ukm.remotexs.co/user/login?url=http://onlinelibrary.wiley.com/book/10.1002/9781118691656 _zWiley Online Library
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