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.

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.

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.

Download or read book Wiley Practitioner s Guide to GAAS 2020 written by Joanne M. Flood and published by John Wiley & Sons. This book was released on 2020-03-04 with total page 928 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive guide to GAAS for 2020, covering critical auditing standards, practices, and procedures Over the last few years, the AICPA has clarified all its professional standards, raising challenges for the accounting professional to stay current and in compliance. This edition will give auditors and accountants the knowledge and understanding they will need to competently perform and successfully complete their engagements. With this valuable resource, readers will have a comprehensive guide to the latest professional standards, practices, and procedures. The Wiley Practitioner's Guide to GAAS 2020 provides an analysis of all SASs, SSAEs, SSARSs, and Interpretations. This one book provides all the most recent revisions to the standards, explaining them in a clear way that’s designed for greater understanding. Whenever standards are changed, professionals need guidance on conducting engagements efficiently and effectively. This guide to GAAS and other professional standards provides helpful, systematic direction that saves auditors and accountants time and supports them in their jobs. Readers will have a comprehensive view of moving through the process of auditing, reviewing, compiling, and preparing financial statements and performing attestation services. In addition to explanations, readers will get a detailed discussion of current issues and gain the benefits of practice notes, illustrations, checklists, and questionnaires to reference. Practitioners will find: Organization based on the way auditors use the Statements on Auditing Standards, ensuring efficiency and ease of navigation Comprehensive guidance through the auditing process Explanations of all attestation standards Updates and interpretations of Statements on Standards for Accounting and Review Services The Wiley Practitioner's Guide to GAAS 2020 is a fully updated resource for completing audit, attestation, review, compilation, and preparation engagements successfully.

Download or read book The Master Guide to Controllers Best Practices written by Elaine Stattler and published by John Wiley & Sons. This book was released on 2020-06-15 with total page 565 pages. Available in PDF, EPUB and Kindle. Book excerpt: The essential guide for today’s savvy controllers Today’s controllers are in leadership roles that put them in the unique position to see across all aspects of the operations they support. The Master Guide to Controllers’ Best Practices, Second Edition has been revised and updated to provide controllers with the information they need to successfully monitor their organizations’ internal control environments and offer direction and consultation on internal control issues. In addition, the authors include guidance to help controllers carryout their responsibilities to ensure that all financial accounts are reviewed for reasonableness and are reconciled to supporting transactions, as well as performing asset verification. Comprehensive in scope the book contains the best practices for controllers and: Reveals how to set the right tone within an organization and foster an ethical climate Includes information on risk management, internal controls, and fraud prevention Highlights the IT security controls with the key components of successful governance Examines the crucial role of the controller in corporate compliance and much more The Master Guide to Controllers’ Best Practices should be on the bookshelf of every controller who wants to ensure the well-being of their organization. In addition to their traditional financial role, today’s controllers (no matter how large or small their organization) are increasingly occupying top leadership positions. The revised and updated Second Edition of The Master Guide to Controllers’ Best Practices provides an essential resource for becoming better skilled in such areas as strategic planning, budgeting, risk management, and business intelligence. Drawing on the most recent research on the topic, informative case studies, and tips from finance professionals, the book highlights the most important challenges controllers will face. Written for both new and seasoned controllers, the Guide offers a wide range of effective tools that can be used to improve the skills of strategic planning, budgeting, forecasting, and risk management. The book also contains a resource for selecting the right employees who have the technical knowledge, analytical expertise, and strong people skills that will support the controller’s role within an organization. To advance overall corporate performance, the authors reveal how to successfully align strategy, risk management, and performance management. In addition, the Guide explains what it takes to stay ahead of emerging issues such as healthcare regulations, revenue recognition, globalization, and workforce mobility. As controllers adapt to their new leadership roles and assume more complex responsibilities, The Master Guide to Controllers’ Best Practices offers an authoritative guide to the tools, practices, and ideas controllers need to excel in their profession.

Download or read book Broker Dealer Compliance written by James A. Fanto and published by Edward Elgar Publishing. This book was released on 2023-01-20 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt: Broker-Dealer Compliance is a concise yet comprehensive guide that reviews the state of broker-dealer compliance, both from general and practical perspectives. While the book has a practical focus, it also makes use of legal scholarship and behavioral and organizational literature on compliance that have grown exponentially in recent years.

Download or read book Decisions and Trends in Social Systems written by Daniela Soitu and published by Springer Nature. This book was released on 2021-06-01 with total page 423 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a systemic perspective on the broadly perceived problem of social care, meant in terms of a network engaging balanced resources and actors to assure the functionality, in an integrative approach. The approach involves individual, institutional and organizational structures, at the micro, mezzo- and macro-levels, in their interrelations, with proper contexts for understandings, interpretations and actions by stakeholders. The papers presented suggest ways of changes, involving even participant actors as changing agents, taking into account evolving behaviors and human relations, policies and inter-institutional frameworks, from many points of view. In the first part, various aspects, notably economic and emotional, of innovative and integrated approaches to long-term care are dealt with. Different aspects are considered exemplified by legal, educational, economic, environmental, cultural and those related to the perception of aging, labor market for the elderly, perceived quality of life, etc. The planning and management of social services are discussed in terms of a functional, and effective and efficient system, with the identification and analysis of actors and processes, and transformation policies. This is done at the local, regional and global levels.

Download or read book Governance Ethics Risk Management Internal Control written by Campuswise and published by Campuswise. This book was released on 2020-06-19 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: The primary objective of this book is to help students understand the course subject.

Download or read book Soft Computing Applications written by Valentina Emilia Balas and published by Springer Nature. This book was released on 2020-08-14 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the proceedings of the 8th International Workshop on Soft Computing Applications, SOFA 2018, held on 13–15 September 2018 in Arad, Romania. The workshop was organized by Aurel Vlaicu University of Arad, in conjunction with the Institute of Computer Science, Iasi Branch of the Romanian Academy, IEEE Romanian Section, Romanian Society of Control Engineering and Technical Informatics – Arad Section, General Association of Engineers in Romania – Arad Section and BTM Resources Arad. The papers included in these proceedings, published post-conference, cover the research including Knowledge-Based Technologies for Web Applications, Cloud Computing, Security Algorithms and Computer Networks, Business Process Management, Computational Intelligence in Education and Modelling and Applications in Textiles and many other areas related to the Soft Computing. The book is directed to professors, researchers, and graduate students in area of soft computing techniques and applications.

Download or read book Operational Risk Management in Financial Services written by Elena Pykhova and published by Kogan Page Publishers. This book was released on 2024-09-03 with total page 465 pages. Available in PDF, EPUB and Kindle. Book excerpt: Technology failures, data loss, issues with providers of outsourced services, misconduct and mis-selling are just some of the top risks that the financial industry faces. Operational risk management is, simply, a commercial necessity. The management of operational risk has developed considerably since its early years. Continued regulatory focus and catastrophic industry events have led to operational risk becoming a crucial topic on any senior management team's agenda. This book is a practical guide for practitioners which focuses on how to establish effective solutions, avoid common pitfalls and apply best practice to their organizations. Filled with frameworks, examples and diagrams, this book offers clear advice on key practices including conducting risk assessments, assessing change initiatives and designing key risk indicators. This new edition of Operational Risk Management in Financial Services also features two new chapters reflecting on the future of operational risk management, from cyber risk to GenAI, and guides practitioners in incorporating ESG into their day-to-day strategies. This is the essential guide for professionals looking to derive value out of operational risk management, rather than applying a compliance 'tick box' approach.

Download or read book The Organization Design Guide written by Herman Vantrappen and published by Taylor & Francis. This book was released on 2023-12-22 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt: Organization redesign exercises consume enormous time, resources and energy, and yet they so often get stuck midway or fail to deliver the aspired benefits. This groundbreaking book offers a comprehensive guide, enabling executives and their teams to have nuanced and in-depth discussions about substantive design choices. Once these choices are clear, the teams can confidently initiate the change process. The book brings together the building blocks of organization design thinking into a logical flow. It offers a high-quality framework, with each building block broken down into specific design questions. For each of the five categories of design variables – architecture, processes, culture, people and technology – the book enables executives to discover and weigh up a variety of situation-specific design alternatives. The book steers clear of academic abstractions, simplistic formulaic solutions, flavor-of-the-year debates and misleading anecdotes from today’s superstar firms. It is written for smart executives at mainstream companies who realize that organization design choices are contextual and influenced by their company’s specific history. The book presents a pragmatic framework that guides managers in search of a conclusive and efficient organization design process. It is relevant to C-suite executives and directors, as well as senior and middle managers, internal project leaders and organization design consultants.

Download or read book The Complete Guide to Business Risk Management written by Kit Sadgrove and published by Routledge. This book was released on 2020-07-26 with total page 774 pages. Available in PDF, EPUB and Kindle. Book excerpt: Risk management and contingency planning has really come to the fore since the first edition of this book was originally published. Computer failure, fire, fraud, robbery, accident, environmental damage, new regulations - business is constantly under threat. But how do you determine which are the most important dangers for your business? What can you do to lessen the chances of their happening - and minimize the impact if they do happen? In this comprehensive volume Kit Sadgrove shows how you can identify - and control - the relevant threats and ensure that your company will survive. He begins by asking 'What is risk?', 'How do we assess it?' and 'How can it be managed?' He goes on to examine in detail the key danger areas including finance, product quality, health and safety, security and the environment. With case studies, self-assessment exercises and checklists, each chapter looks systematically at what is involved and enables you to draw up action plans that could, for example, provide a defence in law or reduce your insurance premium. The new edition reflects the changes in the global environment, the new risks that have emerged and the effect of macroeconomic factors on business profitability and success. The author has also included a set of case studies to illustrate his ideas in practice.

Download or read book Advances in Accounting Behavioral Research written by Khondkar E. Karim and published by Emerald Group Publishing. This book was released on 2020-07-23 with total page 177 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume of Advances in Accounting Behavioral Research explores the most cutting-edge research in behavioral accounting, including chapters on recruitment, organizational culture and fraud, and angel investments, among many more.

Download or read book Forensic Analytics written by Mark J. Nigrini and published by John Wiley & Sons. This book was released on 2020-04-20 with total page 549 pages. Available in PDF, EPUB and Kindle. Book excerpt: Become the forensic analytics expert in your organization using effective and efficient data analysis tests to find anomalies, biases, and potential fraud—the updated new edition Forensic Analytics reviews the methods and techniques that forensic accountants can use to detect intentional and unintentional errors, fraud, and biases. This updated second edition shows accountants and auditors how analyzing their corporate or public sector data can highlight transactions, balances, or subsets of transactions or balances in need of attention. These tests are made up of a set of initial high-level overview tests followed by a series of more focused tests. These focused tests use a variety of quantitative methods including Benford’s Law, outlier detection, the detection of duplicates, a comparison to benchmarks, time-series methods, risk-scoring, and sometimes simply statistical logic. The tests in the new edition include the newly developed vector variation score that quantifies the change in an array of data from one period to the next. The goals of the tests are to either produce a small sample of suspicious transactions, a small set of transaction groups, or a risk score related to individual transactions or a group of items. The new edition includes over two hundred figures. Each chapter, where applicable, includes one or more cases showing how the tests under discussion could have detected the fraud or anomalies. The new edition also includes two chapters each describing multi-million-dollar fraud schemes and the insights that can be learned from those examples. These interesting real-world examples help to make the text accessible and understandable for accounting professionals and accounting students without rigorous backgrounds in mathematics and statistics. Emphasizing practical applications, the new edition shows how to use either Excel or Access to run these analytics tests. The book also has some coverage on using Minitab, IDEA, R, and Tableau to run forensic-focused tests. The use of SAS and Power BI rounds out the software coverage. The software screenshots use the latest versions of the software available at the time of writing. This authoritative book: Describes the use of statistically-based techniques including Benford’s Law, descriptive statistics, and the vector variation score to detect errors and anomalies Shows how to run most of the tests in Access and Excel, and other data analysis software packages for a small sample of the tests Applies the tests under review in each chapter to the same purchasing card data from a government entity Includes interesting cases studies throughout that are linked to the tests being reviewed. Includes two comprehensive case studies where data analytics could have detected the frauds before they reached multi-million-dollar levels Includes a continually-updated companion website with the data sets used in the chapters, the queries used in the chapters, extra coverage of some topics or cases, end of chapter questions, and end of chapter cases. Written by a prominent educator and researcher in forensic accounting and auditing, the new edition of Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations is an essential resource for forensic accountants, auditors, comptrollers, fraud investigators, and graduate students.

Download or read book ICAS PGS 2019 written by William Yeoh and published by European Alliance for Innovation. This book was released on 2020-08-12 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following the successful of previous conference, 3rd International Conference on Administrative Science, Policy, and Governance Studies (ICAS-PGS) in strategic alliance with 4th International Conference of Business Administration and Policy (ICBAP) 2019 will be held on October 30-31, 2019 in Universitas Indonesia, Depok, West Java, Indonesia. This year’s conference theme is “Strengthening Strategic Administrative Reform Policy to Promote Competitiveness and Innovation in Industrial Revolution 4.0: The Opportunities and Challenges.” This conference is hosted by Faculty of Administrative Science Universitas Indonesia (FIA UI). The conference covers debates over problematic situation, theoretical frameworks, as well as prescribed policies the way that governments, businesses, and civil societies essentially need to outline strategies to realize reform commitment and achieve change efficacy for purposes of harnessing innovation while considering the opportunities and challenges as well as maintaining sustainability, engaging in a more dynamic predicament such as regulatory frameworks that affect relations of multiple governance actors in today’s dynamic towards Industrial Revolution 4.0. The main objective of this conference is to discuss and debate the recent trends in administrative science on a range of issues such as public, business, and fiscal and the interconnectedness of all in Industrial Revolution 4.0. This conference is aimed to bring researchers, academicians, scientists, policymakers, professional managers, students, and other related stakeholders; together to participate and present their latest research findings, developments, and practical solutions related to the various aspects of administrative challenges in public and private sector. The general theme of 3rd ICAS-PGS and 4th ICBAP 2019 is “Strengthening Strategic Administrative Reform Policy to Promote Competitiveness and Innovation in Industrial Revolution 4.0: The Opportunities and Challenges.” The conferences consist of three streams representing differences of focus and scopes of research interests within the discipline of public, business, and fiscal administration and policy. We convey our gratitude to our esteemed Committee, Speakers and Participants, for giving their best to the success of the conference

Download or read book The Digital Transformation of Auditing and the Evolution of the Internal Audit written by Nabyla Daidj and published by Taylor & Francis. This book was released on 2022-10-18 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: The main objective of this book is to provide both academics and practitioners with a global vision of the evolution of internal auditing in a fast-changing business landscape driven by digital transformation. Digital transformation has been first associated with the emergence and the development of new technologies (artificial intelligence, blockchain, cloud computing, data analytics, predictive analytics, robotic process automation, IOT, drones etc.). Beyond the technological dimensions, this transformation has several impacts on businesses, organizations and processes and raises several questions for auditing activities. This book explores how digitalization not only has an impact on the audit environment, but also on internal audit practices and methodologies, information technology (IT)/information system (IS) audit, IT governance and risk management. The auditing profession also has to face the same challenges. Auditors should develop new skills. To continue to provide high quality service in such an environment, the methodologies, the process and the tools used for conducting an audit have progressively changed from those applied to the traditional audit. Internal audit, as a key strategic function, must evolve too. Finally, the book also investigates the impact of the COVID-19 pandemic on internal auditing. The author highlights the need for a new vision and renewed forecasting tools. The post-COVID-19 business and corporate world has changed. Internal audit, as a key strategic function, must evolve too.

Download or read book SEC Reporting written by BDO USA and published by John Wiley & Sons. This book was released on 2020-06-02 with total page 608 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title clarifies new, difficult, and important reporting and disclosure requirements for SEC Reporting. You'll learn: The latest SEC developments and hot buttons. How to apply regulations S-X, S-K, and other SEC guidance. How to prepare and review financial statements and their related disclosures. It includes AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion.