Beyond COSO : internal control to enhance corporate governance

著者

書誌事項

Beyond COSO : internal control to enhance corporate governance

Steven J. Root

Wiley, c1998

  • : cloth
  • : pbk

大学図書館所蔵 件 / 全30件

この図書・雑誌をさがす

注記

Includes bibliographical references (p. 326-327) and index

内容説明・目次

巻冊次

: cloth ISBN 9780471178095

内容説明

Much of what comprises internal control is derived from the Committee of Sponsoring Organizations (COSO) report. This report, known as the COSO report of the Treadway Commission, provides guidelines to corporations to ensure that proper internal control procedures are in place. This text aims to explain the complexities of the COSO report. It is practical rather than theoretical and provides examples of internal control documentation.
巻冊次

: pbk ISBN 9780471391128

内容説明

The authoritative, practical guide to internal control after COSO(Committee on Sponsoring Organizations of the TreadwayCommission) Beyond COSO unravels the complexities of the COSO Report whileproviding clear-cut guidelines on how to implement the variousinternal controls it mandates. Just as important, it builds on theCOSO framework to provide a more rigorous system that corporateexecutives and directors can use to transform the internal controlfunction into a valuable strategic tool for leveraging corporatestrengths and improving performance. The first practical guide to complying with COSO Report mandates,Beyond COSO: * Clearly explains the intricacies of the COSO Report * Describes proven techniques for complying with COSOrequirements * Provides a detailed account of the internal control oversightprocess * Offers expert recommendations on how to carry out internalcontrol responsibilities more efficiently * Supplies a wealth of ready-to-use internal controldocumentation Beyond COSO is an invaluable working resource for internal andexternal auditors, CFOs, members of audit committees, and corporatedirectors. www.wiley.com/accounting

目次

Overview. Internal Control Conceptual Perspective. Historical Context. Business Ethics and Values. The COSO Framework. Beyond COSO: Other Frameworks. Internal Control: A Management Approach. Internal Control Oversight Process. Internal Control Oversight Issues. Internal Control Reporting. Appendices. Index.

「Nielsen BookData」 より

詳細情報

ページトップへ