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Internal Control In Organizations
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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.
Book Synopsis Intelligent Internal Control and Risk Management by : Mr Matthew Leitch
Download or read book Intelligent Internal Control and Risk Management written by Mr Matthew Leitch and published by Gower Publishing, Ltd.. This book was released on 2012-09-28 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many people in organizations resent internal control and risk management; these two processes representing unwelcome tasks to be completed for the benefit of auditors and regulators. Over the last few years this perception has been heightened by the disastrous implementation of section 404 of the Sarbanes-Oxley Act of 2002, which is generally regarded as having been too expensive for the benefits it has brought. This important book offers a way of improving this prevailing perception and increasing the value of control and risk management by bringing creativity and design skills to the fore. The value of risk and control activities is often limited by the value of the control ideas available and so Matthew Leitch provides an arsenal of 60 high performance control mechanisms. These include several alternative ways to design controls and control systems, as well as providing controls for monitoring and audit, controls for accelerated learning, and techniques for finding and recovering cash. This design material is combined with insights into the psychology of risk control, strategies for encouraging helpful behaviour and enabling change, and a surprisingly simple integration of internal control with risk management. The book is realistic, practical, original, and easier reading than most in the field. The material is not specific to any one country and has international appeal for internal auditors and all those concerned with risk management, corporate governance and security.
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.
Book Synopsis Internal Controls Toolkit by : Christine H. Doxey
Download or read book Internal Controls Toolkit written by Christine H. Doxey and published by John Wiley & Sons. This book was released on 2019-07-23 with total page 421 pages. Available in PDF, EPUB and Kindle. Book excerpt: Step-by-step guidance on creating internal controls to manage risk Internal control is a process for assuring achievement of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations, and policies. This is a "toolkit" approach that addresses a practical need for a series of standards of internal controls that can be used to mitigate risk within any size organization. Inadequate internal controls can cause a myriad of problems that adversely affect its ability to provide reliable, timely, and useful financial and managerial data needed to support operating, budgeting, and policy decisions. Reliable data is necessary to make sound business decisions. • Toolkit approach with detailed controls and risks outlined for key business processes • Foundational for SOX 404 initiatives • Key material to improve internal control efforts • Guidance during M&A projects Poor controls over data quality can cause financial data to be unreliable, incomplete, and inaccurate—this book helps you control that quality and manage risk.
Book Synopsis Managing Organizational Culture for Effective Internal Control by : Jan A. Pfister
Download or read book Managing Organizational Culture for Effective Internal Control written by Jan A. Pfister and published by Springer Science & Business Media. This book was released on 2009-07-07 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: In times of economic and financial crises, the content of this book rings true. Drawing from interviews with executives, senior managers and/or auditors from renowned companies (eBay, Google, Hewlett Packard, Intel, Levi Strauss & Co., Microsoft, Novartis and many others) and theory from fields of sociology and social psychology, this research study provides an understanding of how "tone at the top" imprints on an organization and why that imprint works. More specifically, it discusses how managers' principles and practices can actively shape an open-minded culture that enhances effective internal control.
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.
Book Synopsis Internal Controls Policies and Procedures by : Rose Hightower
Download or read book Internal Controls Policies and Procedures written by Rose Hightower and published by John Wiley & Sons. This book was released on 2008-10-13 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on her many years as a consultant to numerous companies big and small, author Rose Hightower infuses Internal Controls Policies and Procedures with her wealth of experience and knowledge. Instead of reinventing the wheel, your company can use this useful how-to manual to quickly and effectively put a successful program of internal controls in place. Complete with flowcharts and checklists, this essential desktop reference is a best practices model for establishing and enhancing your organization's control framework. These manuals are favorites for organizations and companies that need a foundation and grounding to ensure an internal control posture of integrity, credibility, method, process and process: or a reminder of its importance. URLs were included when first published to encourage the dissemination and distribution of relevant chapters to those interested and in charge of the specific departments. Although times have changed, the principles professed are sound and solid for today’s accounting and business environment. Implementing these cornerstones will produce a principled manageable approach. These manuals can be used by accounting individuals, finance departments, sole proprietor businesses, large corporations, accounting / auditing students and any others interested in specific topics or general disciplines. The discipline for the oversight processes and procedures are important when introducing or implementing auditing practices whether in accounting or throughout the organization. These manuals should be used together to provide the basics when setting up a department or specific process discipline, for learning about the strengths, weaknesses and opportunities within the specific focus areas.
Book Synopsis Executive's Guide to COSO Internal Controls by : Robert R. Moeller
Download or read book Executive's Guide to COSO Internal Controls written by Robert R. Moeller and published by John Wiley & Sons. This book was released on 2013-12-31 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
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.
Book Synopsis Financial Statement Fraud by : Zabihollah Rezaee
Download or read book Financial Statement Fraud written by Zabihollah Rezaee and published by John Wiley & Sons. This book was released on 2009-09-11 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: Practical examples, sample reports, best practices and recommendations to help you deter, detect, and prevent financial statement fraud Financial statement fraud (FSF) continues to be a major challenge for organizations worldwide. Financial Statement Fraud: Prevention and Detection, Second Edition is a superior reference providing you with an up-to-date understanding of financial statement fraud, including its deterrence, prevention, and early detection. You will find A clear description of roles and responsibilities of all those involved in corporate governance and the financial reporting process to improve the quality, reliability and transparency of financial information. Sample reports, examples, and documents that promote a real-world understanding of incentives, opportunities, and rationalizations Emerging corporate governance reforms in the post-SOX era, including provisions of the SOX Act, global regulations and best practices, ethical considerations, and corporate governance principles Practical examples and real-world "how did this happen" discussions that provide valuable insight for corporate directors and executives, auditors, managers, supervisory personnel and other professionals saddled with anti-fraud responsibilities Expert advice from the author of Corporate Governance and Ethics and coauthor of the forthcoming Wiley textbook, White Collar Crime, Fraud Examination and Financial Forensics Financial Statement Fraud, Second Edition contains recommendations from the SEC Advisory Committee to reduce the complexity of the financial reporting process and improving the quality of financial reports.
Book Synopsis Internal Control Course by : United States. Department of Defense
Download or read book Internal Control Course written by United States. Department of Defense and published by . This book was released on 1984 with total page 422 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 2015-02-02 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.
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
Book Synopsis Accounting Information Systems by : Leslie Turner
Download or read book Accounting Information Systems written by Leslie Turner and published by John Wiley & Sons. This book was released on 2020-01-02 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Information Systems provides a comprehensive knowledgebase of the systems that generate, evaluate, summarize, and report accounting information. Balancing technical concepts and student comprehension, this textbook introduces only the most-necessary technology in a clear and accessible style. The text focuses on business processes and accounting and IT controls, and includes discussion of relevant aspects of ethics and corporate governance. Relatable real-world examples and abundant end-of-chapter resources reinforce Accounting Information Systems (AIS) concepts and their use in day-to-day operation. Now in its fourth edition, this popular textbook explains IT controls using the AICPA Trust Services Principles framework—a comprehensive yet easy-to-understand framework of IT controls—and allows for incorporating hands-on learning to complement theoretical concepts. A full set of pedagogical features enables students to easily comprehend the material, understand data flow diagrams and document flowcharts, discuss case studies and examples, and successfully answer end-of-chapter questions. The book’s focus on ease of use, and its straightforward presentation of business processes and related controls, make it an ideal primary text for business or accounting students in AIS courses.
Book Synopsis Reliable Financial Reporting and Internal Control by : Dimitris N. Chorafas
Download or read book Reliable Financial Reporting and Internal Control written by Dimitris N. Chorafas and published by John Wiley & Sons. This book was released on 2000-05-18 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: Stepping Up Financial Reporting Systems in an Expanding Global Economy The United States already has the most stringent financial reporting requirements in the world due to its Generally Accepted Accounting Principles (GAAP). Now financial institutions must also contend with the global impact of new stipulations regarding auditing and reporting practices. This book provides comprehensive guidance as to what companies should now be doing to make their financial reporting more efficient and reliable, and illustrates how a sound internal control policy-based on the work of the Treadway Commission and the COSO report -will be a requirement for the organization that wants to compete in the evolving global marketplace. Based on months of research by the author, Reliable Financial Reporting and Internal Control brings together three issues crucial to risk management: * Internal control and international accounting standards * Reliable financial reporting as defined by COSO * The New Capital Adequacy Framework by the Basle Committee on Banking Supervision Also covered is the work accomplished by the Federal Reserve and the International Organizations of Securities Commissions (IOSCO). Here is a must-have guide for CFOs, controllers, and other corporate financial personnel in multinational companies and other companies who do business globally, as well as internal and external auditors, bank managers, and brokers.
Book Synopsis Internal Control in Organizations by : Ibrahim H. Hussney
Download or read book Internal Control in Organizations written by Ibrahim H. Hussney and published by Ibrahim H. Hussney. This book was released on with total page 93 pages. Available in PDF, EPUB and Kindle. Book excerpt: Internal control in organizations is an integrated set of activities, plans, and policies, or it is an effort made by individuals in organizations, business establishments, or companies, all of which aim in total to provide a reasonable level of assurance toward achieving the objectives of those organizations or institutions, or companies. Internal control is the responsibility of everyone who works in the relevant entity and one of the best credible and effective programs that can be applied is what is called the integrated framework for internal control in organizations, which is adopted by the Organizations Sponsoring Committee for this framework, called Committee of Sponsoring Organizations of the Treadway Commission (COSO). The types of internal control procedures in organizations are based on two rules. The first rule refers to so-called preventive control procedures, which are procedures related to determining the levels of decision-making authority, separating the organization’s competencies, and drawing up the policies and procedures used to conduct business in the organization. Among the preventive control measures is keeping the password, and the database of the organization and working to change it routinely to maintain and update the contents of the database. The second rule is the revealing control procedures, as its function is to manage the levels of decision-making authority, settlement work within the organization, identify reports related to abuses, and periodic review and examination. The importance of internal control systems in organizations lies in the practical completion of functions and tasks, avoiding surprises, preserving the rights of shareholders, developing the general quality of activity, and verifying the suitability of this activity, as the shareholders always expect the organization to have good and effective control. The hierarchy of thinking styles most suitable for managing control systems begins with resorting to the so-called reductionist thinking style through which the presented case is fragmented. Then the critical thinking style is approached, to understand and analyze this presented case. Then, in the end, comes the logical thinking method is used, to provide solutions or alternatives to remedy the matter.
Book Synopsis Internal Control by : K. H. Spencer Pickett
Download or read book Internal Control written by K. H. Spencer Pickett and published by John Wiley & Sons. This book was released on 2002-03-14 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: An entertaining introduction to a very serious and complex issue Internal control is no longer the exclusive domain of highly trained accountants on the internal auditing staff. Corporate boards, CEOs, and employees at virtually every level are now seen as responsible for designing, implementing, and monitoring these controls; few, however, have the training and background needed to fulfill this complex responsibility. Through the entertaining story of a manager's visit to the Caribbean, Internal Control: A Manager's Journey illustrates how control can be managed throughout an organization. In each chapter, Operations Manager Bill Reynolds learns the key concepts and techniques of internal control and discovers how to design, document, install, and monitor an innovative, efficient internal control policy. He discovers that effective internal control is based on risk assessment and should encourage innovation. He also learns important techniques for preventing, detecting, and correcting fraud. This unconventional, extraordinarily useful guide is peppered with practical examples and workable solutions that can be used to institute improved control and accountability in any company of any size. It's the ultimate resource for CEOs, CFOs, operations managers, and anyone involved in the design, implementation, review, or reporting of internal controls.
