Framework For The Evaluation Of Internal Control Systems

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Standards for Internal Control in the Federal Government

Author : United States Government Accountability Office
Publisher : Lulu.com
ISBN 13 : 0359541828
Total Pages : 88 pages
Book Rating : 4.3/5 (595 download)

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Book Synopsis Standards for Internal Control in the Federal Government by : United States Government Accountability Office

Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

Framework for the Evaluation of Internal Control Systems

Author : Basle Committee on Banking Supervision
Publisher :
ISBN 13 :
Total Pages : 46 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Framework for the Evaluation of Internal Control Systems by : Basle Committee on Banking Supervision

Download or read book Framework for the Evaluation of Internal Control Systems written by Basle Committee on Banking Supervision and published by . This book was released on 1998 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Framework for the Evaluation of Internal Control Systems

Author : BPI. Comité de Supervisión Bancaria de Basilea
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (133 download)

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Book Synopsis Framework for the Evaluation of Internal Control Systems by : BPI. Comité de Supervisión Bancaria de Basilea

Download or read book Framework for the Evaluation of Internal Control Systems written by BPI. Comité de Supervisión Bancaria de Basilea and published by . This book was released on 1998 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Internal Control

Author : Olof Arwinge
Publisher : Springer Science & Business Media
ISBN 13 : 3790828823
Total Pages : 205 pages
Book Rating : 4.7/5 (98 download)

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Book Synopsis Internal Control by : Olof Arwinge

Download or read book Internal Control written by Olof Arwinge and published by Springer Science & Business Media. This book was released on 2012-11-07 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concept of internal control has developed along with audit practice. As demands have been made for greater accountability in corporate governance, the significance of internal control systems in companies has increased. Traditionally internal control has had a fairly direct relationship to financial reporting quality but wider approaches to internal control have expanded those boundaries much further. Stakeholders are increasingly concerned with the effectiveness of internal controls, and disclosure requirements are making firms to go public with regard to their internal control systems. From a design perspective, current research suggests that internal control designs are contingent upon variables such as company strategies, risk appetite, regulatory characteristics, and organizational size. Also there is much to learn about internal control quality, and the way internal control quality is associated with overall corporate governance quality. This book fills that gap.

Internal Control--integrated Framework: Evaluation tools

Author :
Publisher :
ISBN 13 :
Total Pages : 216 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Internal Control--integrated Framework: Evaluation tools by :

Download or read book Internal Control--integrated Framework: Evaluation tools written by and published by . This book was released on 1992 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:

How to Comply with Sarbanes-Oxley Section 404

Author : Michael J. Ramos
Publisher : John Wiley & Sons
ISBN 13 : 0471656879
Total Pages : 306 pages
Book Rating : 4.4/5 (716 download)

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Book Synopsis How to Comply with Sarbanes-Oxley Section 404 by : Michael J. Ramos

Download or read book How to Comply with Sarbanes-Oxley Section 404 written by Michael J. Ramos and published by John Wiley & Sons. This book was released on 2004-03-29 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designed specifically for Sarbanes-Oxley Section 404 compliance, How to Comply with Sarbanes-Oxley Section 404 features: A step-by-step approach to engagement performance Original material from a leading expert in auditing and accounting Practice aids, including forms, checklists, illustrations, diagrams, and tables In-depth explanations to help professionals understand how best to approach the internal control engagement Examples and action plans providing blueprints for implementing requirements of the Act Order your copy today!

Accounting Information Systems and Internal Control

Author : E. H. J. Vaassen
Publisher : Wiley
ISBN 13 : 9780470753958
Total Pages : 0 pages
Book Rating : 4.7/5 (539 download)

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Book Synopsis Accounting Information Systems and Internal Control by : E. H. J. Vaassen

Download or read book Accounting Information Systems and Internal Control written by E. H. J. Vaassen and published by Wiley. This book was released on 2009-12-21 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Information Systems and Internal Control provides comprehensive approaches to the design and evaluation of internal control systems. In doing so, it covers both the traditional process approach that focuses on individual organizational processes, and a contemporary typology approach that focuses on different types of organizations as unique combinations of organizational processes. In both approaches and throughout the text, IT is considered an integral part and enabler of internal control. The second edition of Accounting Information Systems and Internal Control: Places internal control in the context of other related disciplines. Discusses contemporary developments in the field of internal control. Explores the relationship between internal control and management control as means to achieve organizational control. Examines the dynamics of internal control and IT. Provides tools and techniques for documenting and evaluating internal control systems. Discusses the process approach to designing and evaluating internal control systems. Introduces the contemporary typology approach to designing and evaluating internal control systems, focusing on internal controls that are applicable in various types of organization, including trade, production, service (including knowledge intensive firms and telecoms), financial industry and governmental organizations. Illustrates practical internal control issues using articles from several major international newspapers such as the Financial Times, the Guardian, The New York Times and the Washington Post. Accounting Information Systems and Internal Control has been written for students in Accounting Information Systems and Internal Control courses at advanced undergraduate, graduate and postgraduate levels. A website accompanies the book and provides case studies, PowerPoint slides, an instructor’s manual together with questions and answers: www.wileyeurope.com/college/vaassen

Internal Control Strategies

Author : Julie Harrer
Publisher : John Wiley & Sons
ISBN 13 : 0470376198
Total Pages : 323 pages
Book Rating : 4.4/5 (73 download)

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Book Synopsis Internal Control Strategies by : Julie Harrer

Download or read book Internal Control Strategies written by Julie Harrer and published by John Wiley & Sons. This book was released on 2008-09-02 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for Internal Control Strategies A Mid to Small Business Guide "Internal Control Strategies is an excellent field guide for the implementation and maintenance of efficient and effective internal control systems. The book provides a practical approach to interpreting guidance from oversight agencies and integrating it with industry practice in a real-world environment. This handbook is an essential tool for managers and professionals going through the day-to-day struggle of managing auditor expectations and permitting business to proceed in the most efficient manner." -Michael Rodriguez, former senior manager of finance, Qualcomm Incorporated "Internal Control Strategies is the clearest path forward for middle-market SEC registrants and their independent registered public accounting firms as they streamline the SOX 404 compliance process in 2008 and beyond." -Stephen G. Austin, MBA, CPA, Managing Firm Partner,Swenson Advisors, LLP, Regional PCAOB Accounting Firm "Clearly written and practical, Internal Control Strategies is a must-read for every chief audit, finance, or compliance executive." -Jeff Miller, Partner-in-Charge, Business Risk Services,Squar, Milner, Peterson, Miranda & Williamson, LLP "As a CFO of small to mid-sized publicly traded and privately held companies, one is usually faced with the challenge of developing and implementing the right levels of internal controls and compliance within the restrictions of limited financial and human resources. Internal Control Strategies presents the relevant topics in a clear and concise manner, allowing the reader to understand the internal control framework and specific underlying requirements quickly. The author's vast experience with SOX compliance ensures a targeted and pragmatic approach for the successful implementation of internal controls. Her recommendations are 'to the point' and eliminate some of the guesswork we all have experienced while working towards SOX compliance." -Robert S. Stefanovich, Chief Financial Officer, Novalar Pharmaceuticals, Inc. The SEC requires all publicly traded companies to attest to theeffectiveness of their internal controls. Is your business ready? Internal Control Strategies: A Mid to Small Business Guide clearly explains the latest PCAOB, SEC, and COSO guidance, providing you with an effective tool and reference guide for successful implementation of sections 302 and 404 of the Sarbanes-Oxley Act. Extremely knowledgeable and insightful, author Julie Harrer brings practical clarity to this complex topic, leading you step by step in addressing the challenges associated in bringing your business in compliance with SOX.

Internal Control - Integrated Framework

Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (89 download)

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Book Synopsis Internal Control - Integrated Framework by :

Download or read book Internal Control - Integrated Framework written by and published by . This book was released on 1994 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Principles of Accounting Volume 1 - Financial Accounting

Author : Mitchell Franklin
Publisher :
ISBN 13 : 9781680922912
Total Pages : 1056 pages
Book Rating : 4.9/5 (229 download)

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Book Synopsis Principles of Accounting Volume 1 - Financial Accounting by : Mitchell Franklin

Download or read book Principles of Accounting Volume 1 - Financial Accounting written by Mitchell Franklin and published by . This book was released on 2019-04-11 with total page 1056 pages. Available in PDF, EPUB and Kindle. Book excerpt: The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.

Sound Investing, Chapter 23 - Internal Control

Author : Kate Mooney
Publisher : McGraw Hill Professional
ISBN 13 : 0071719458
Total Pages : 10 pages
Book Rating : 4.0/5 (717 download)

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Book Synopsis Sound Investing, Chapter 23 - Internal Control by : Kate Mooney

Download or read book Sound Investing, Chapter 23 - Internal Control written by Kate Mooney and published by McGraw Hill Professional. This book was released on 2007-09-14 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: This chapter comes from a book written by financial accounting expert Kate Mooney. Sound Investing provides you with the expertise to recognize signs of trouble or fraudulent reporting in a company's financial statements. Using recent scandals as examples, it offers clear direction on locating specifics in financial statements as well as the notes, SEC filings, and the annual report that signal possible trouble and presents action steps to take when warning signs appear.

Internal Control Audit and Compliance

Author : Lynford Graham
Publisher : John Wiley & Sons
ISBN 13 : 1118996305
Total Pages : 420 pages
Book Rating : 4.1/5 (189 download)

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Book Synopsis Internal Control Audit and Compliance by : Lynford Graham

Download or read book Internal Control Audit and Compliance written by Lynford Graham and published by John Wiley & Sons. This book was released on 2015-01-12 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ease the transition to the new COSO framework with practical strategy Internal 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.

OMB Circular A-123 and Sarbanes-Oxley

Author : Cornelius E. Tierney
Publisher : John Wiley & Sons
ISBN 13 : 0470036893
Total Pages : 323 pages
Book Rating : 4.4/5 (7 download)

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Book Synopsis OMB Circular A-123 and Sarbanes-Oxley by : Cornelius E. Tierney

Download or read book OMB Circular A-123 and Sarbanes-Oxley written by Cornelius E. Tierney and published by John Wiley & Sons. This book was released on 2006-07-28 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: How is A-123 different from Section 404 of the SOX Act? What is required of federal agencies with the revision of A-123? The definitive guide for federal compliance with OMB Circular A-123 and SOX Section 404, OMB Circular A-123 and Sarbanes-Oxley: Management's Responsibility for Internal Control in Federal Agencies leads readers through every step of the planning, evaluation, testing, and reporting/collecting of processes associated with OMB Circular A-123 and SOX Section 404 compliance, including: * Internal control criteria * Internal control assessment: project planning * Identifying significant control objectives * Documentation of significant controls * Testing and evaluating entity-level controls and activity-level controls The result of numerous consultations over many years with accountants, auditors, financial managers, and systems consultants specializing in the financial management issues of the federal government, this hands-on guide quickly brings you up to speed on the latest revisions and rules in federal financial internal control requirements.

Guidelines for the Evaluation and Improvement of and Reporting on Internal Control Systems in the Federal Government

Author :
Publisher :
ISBN 13 :
Total Pages : 110 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Guidelines for the Evaluation and Improvement of and Reporting on Internal Control Systems in the Federal Government by :

Download or read book Guidelines for the Evaluation and Improvement of and Reporting on Internal Control Systems in the Federal Government written by and published by . This book was released on 1982 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Internal Control Systems Within the Framework of the 8th Eu Directive

Author : Björn Möller
Publisher : GRIN Verlag
ISBN 13 : 3640734025
Total Pages : 101 pages
Book Rating : 4.6/5 (47 download)

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Book Synopsis Internal Control Systems Within the Framework of the 8th Eu Directive by : Björn Möller

Download or read book Internal Control Systems Within the Framework of the 8th Eu Directive written by Björn Möller and published by GRIN Verlag. This book was released on 2010-11 with total page 101 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2010 in the subject Business economics - Business Management, Corporate Governance, grade: 1,0, Anglia Ruskin University, language: English, abstract: This dissertation evaluates the significance of Internal Control Systems (ICS) within the framework of the 8th EU Directive. The author analyses the advantages, disadvantages, as well as impending conflicts and limits regarding the implementation process of an ICS in the regulatory environment of the EU. Possible theoretical implementation guidelines are elaborated on the basis of two commonly known frameworks for internal control, namely 1) the COSO Framework, which considers the general design of an ICS, except for detailed results of IT-based internal controls, and 2) the COBIT Framework, which provides details for the IT processes and their proposed controls. In addition, the author analyses the findings of a survey in which 27 internal control specialists, auditors, and internal control consultants participated. The results of the survey reveal that companies face a number of problems and challenges when aiming to implement and maintain an effective ICS. Similar to the findings in literature, the survey sample name the effort, resources, costs, and maintenance, as well as the acceptance, awareness, communication, design and complexity as the main challenges and problems an Internal Control System is confronted with. On the basis of the survey results, the author provides insights into determining an ICS' actual state, as well as its target state. Finally, the author of this dissertation proposes establishing an ICS project in order to create awareness for ICS, to structure the ICS process transparently and within an appropriate time frame. Furthermore, the usage of checklists and frameworks facilitates the implementation process of an ICS. It is recommended to use the COSO and COBIT Framework.

Evaluation of Internal Control Systems by Audit Teams

Author : Kenneth Thomas Trotman
Publisher :
ISBN 13 :
Total Pages : 434 pages
Book Rating : 4.:/5 (215 download)

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Book Synopsis Evaluation of Internal Control Systems by Audit Teams by : Kenneth Thomas Trotman

Download or read book Evaluation of Internal Control Systems by Audit Teams written by Kenneth Thomas Trotman and published by . This book was released on 1984 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Internal control systems within the framework of the 8th EU directive

Author : Björn Möller
Publisher : GRIN Verlag
ISBN 13 : 3640733312
Total Pages : 99 pages
Book Rating : 4.6/5 (47 download)

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Book Synopsis Internal control systems within the framework of the 8th EU directive by : Björn Möller

Download or read book Internal control systems within the framework of the 8th EU directive written by Björn Möller and published by GRIN Verlag. This book was released on 2010-10-25 with total page 99 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2010 in the subject Business economics - Business Management, Corporate Governance, grade: 1,0, Anglia Ruskin University, language: English, abstract: This dissertation evaluates the significance of Internal Control Systems (ICS) within the framework of the 8th EU Directive. The author analyses the advantages, disadvantages, as well as impending conflicts and limits regarding the implementation process of an ICS in the regulatory environment of the EU. Possible theoretical implementation guidelines are elaborated on the basis of two commonly known frameworks for internal control, namely 1) the COSO Framework, which considers the general design of an ICS, except for detailed results of IT-based internal controls, and 2) the COBIT Framework, which provides details for the IT processes and their proposed controls. In addition, the author analyses the findings of a survey in which 27 internal control specialists, auditors, and internal control consultants participated. The results of the survey reveal that companies face a number of problems and challenges when aiming to implement and maintain an effective ICS. Similar to the findings in literature, the survey sample name the effort, resources, costs, and maintenance, as well as the acceptance, awareness, communication, design and complexity as the main challenges and problems an Internal Control System is confronted with. On the basis of the survey results, the author provides insights into determining an ICS’ actual state, as well as its target state. Finally, the author of this dissertation proposes establishing an ICS project in order to create awareness for ICS, to structure the ICS process transparently and within an appropriate time frame. Furthermore, the usage of checklists and frameworks facilitates the implementation process of an ICS. It is recommended to use the COSO and COBIT Framework.