Executive's Guide to COSO Internal Controls: Understanding and Implementing the New Framework - Rilegato

Moeller, Robert R.

Rilegato

ISBN 10: 1118626419 ISBN 13: 9781118626412

Casa editrice: Wiley, 2013

Riassunto

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.

Su questo libro

Informazioni sull?autore

ROBERT R. MOELLER, CPA, CISA, CISSP, is an internal audit specialist and project manager with a strong understanding of information systems, corporate governance, and security. He has over twenty-five years of experience in internal auditing, ranging from launching new internal audit functions in several companies to serving as audit director for a Fortune 50 corporation. He held positions with Grant Thornton (National Director of Computer Auditing) and Sears Roebuck (Audit Director). He is the former president of the Institute of Internal Auditors' Chicago chapter and has served on the IIA's International Advanced Technology Committee. He is also the former chair of the AICPA's Computer Audit Subcommittee. Moeller has written six other books.

Dalla quarta di copertina

EXECUTIVE'S GUIDE TO COSO INTERNAL CONTROLS

Understanding and Implementing the New Framework

First released in 1992, the COSO (Committee of Sponsoring Organizations) internal control framework has become a standard internal control assessment measure for AICPA public accountants, Sarbanes-Oxley internal control rules, internal auditors, and others worldwide. Now after more than twenty years, COSO has released the first revision to this internal control framework, which includes financial and nonfinancial reporting, as well as improved guidance for IT controls, risk management and fraud consideration objectives, guidance that were not included in the original model. Executive's Guide to COSO Internal Controls provides all the guidance you need to remain fully compliant with the 2013 version of the COSO framework.

This book provides an executive-level description of the new COSO 2013 internal control framework, exploring the components of the new framework, as well as the elements particularly important to enterprise business operations. Looking at COSO's three-dimensional framework and the importance of the internal control framework's elements, topics covered include COBIT and both ISO internal control and risk management standards, with an emphasis on building and implementing effective enterprise internal controls.

Written by renowned risk management leader Robert Moeller, Executive's Guide to COSO Internal Controls presents straightforward guidance on:

• The importance of effective systems on internal controls in today's enterprises
• The new COSO 2013 framework for effective enterprise internal controls with detailed sections covering each of its elements
• What has changed since the older 1990s internal control framework
• How to incorporate improved risk management processes as part of the new COSO 2013 framework
• The importance of IT systems and processes under the new COSO 2013 framework
• Risk management techniques under the new COSO 2013 framework

Read Executive's Guide to COSO Internal Controls for the ultimate executive guide to changing systems and processes when implementing the new COSO 2013 framework.

Dal risvolto di copertina interno

First released in 1992, the COSO (Committee of Sponsoring Organizations) internal control framework has become a standard internal control assessment measure for AICPA public accountants, Sarbanes-Oxley internal control rules, internal auditors, and others worldwide. Now after more than twenty years, COSO has released the first revision to this internal control framework, which includes financial and nonfinancial reporting, as well as improved guidance for IT controls, risk management and fraud consideration objectives, guidance that were not included in the original model. Executive's Guide to COSO Internal Controls provides all the guidance you need to remain fully compliant with the 2013 version of the COSO framework.

This book provides an executive-level description of the new COSO 2013 internal control framework, exploring the components of the new framework, as well as the elements particularly important to enterprise business operations. Looking at COSO's three-dimensional framework and the importance of the internal control framework's elements, topics covered include COBIT and both ISO internal control and risk management standards, with an emphasis on building and implementing effective enterprise internal controls.

Written by renowned risk management leader Robert Moeller, Executive's Guide to COSO Internal Controls presents straightforward guidance on:

• The importance of effective systems on internal controls in today's enterprises
• The new COSO 2013 framework for effective enterprise internal controls with detailed sections covering each of its elements
• What has changed since the older 1990s internal control framework
• How to incorporate improved risk management processes as part of the new COSO 2013 framework
• The importance of IT systems and processes under the new COSO 2013 framework
• Risk management techniques under the new COSO 2013 framework

Read Executive's Guide to COSO Internal Controls for the ultimate executive guide to changing systems and processes when implementing the new COSO 2013 framework.

Dettagli dell?edizione

• Editore: Wiley
• Data di pubblicazione: 2013
• Lingua: Inglese
• ISBN 10: 1118626419
• ISBN 13: 9781118626412
• Rilegatura: Copertina rigida
• Numero di pagine: 320
• Contatto del produttore: non disponibile
• Persona responsabile: non disponibile