{"product_id":"executives-guide-to-coso-internal-controls-understanding-and-implementing-the-new-framework-hardback-9781118626412","title":"Executive's Guide to COSO Internal Controls; Understanding and Implementing the New Framework (Hardback) 9781118626412","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eExecutive's Guide to COSO Internal Controls\u003c\/font\u003e\u003cbr\u003e\r\n\u003cfont size=\"5\"\u003eUnderstanding and Implementing the New Framework\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eRobert R. Moeller (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9781118626412, Wiley\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eHardback, published 18 March 2014\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e320 pages\u003cbr\u003e26 x 18.5 x 2.8 cm, 0.726 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003e\u003cb\u003eEssential guidance on the revised COSO internal controls framework\u003c\/b\u003e \u003cp\u003eNeed the latest on the new, revised COSO internal controls framework? \u003ci\u003eExecutive's Guide to COSO Internal Controls\u003c\/i\u003e 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.\u003c\/p\u003e \u003cul\u003e \u003cli\u003eWritten by Robert Moeller, an authority in internal controls and IT governance\u003c\/li\u003e \u003cli\u003ePractical, no-nonsense coverage of all three dimensions of the new COSO framework\u003c\/li\u003e \u003cli\u003eHelps you change systems and processes when implementing the new COSO internal controls framework\u003c\/li\u003e \u003cli\u003eIncludes information on how ISO internal control and risk management standards as well as COBIT can be used with COSO internal controls\u003c\/li\u003e \u003cli\u003eOther titles by Robert Moeller: \u003ci\u003eIT Audit, Control, and Security, Executives Guide to IT Governance\u003c\/i\u003e\n\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eUnder 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. \u003ci\u003eExecutive's Guide to COSO Internal Controls\u003c\/i\u003e thoroughly considers improved risk management processes as part of the new COSO framework; the importance of IT systems and processes; and risk management techniques.\u003c\/p\u003e\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e\u003cp\u003ePreface ix\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1: Importance of the COSO Internal Control Framework 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Importance of Enterprise Internal Controls 2\u003c\/p\u003e \u003cp\u003eWhat Are Enterprise Internal Controls? 3\u003c\/p\u003e \u003cp\u003eUnderstanding the COSO Internal Control Framework: How to Use This Book 4\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2: How We Got Here: Internal Control Background 5\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eEarly Definitions of Internal Controls: Foreign Corrupt Practices Act of 1977 7\u003c\/p\u003e \u003cp\u003eThe FCPA and Internal Controls Today 8\u003c\/p\u003e \u003cp\u003eEvents Leading Up to the Treadway Commission 9\u003c\/p\u003e \u003cp\u003eEarlier AICPA Auditing Standards: SAS Nos. 55 and 78 10\u003c\/p\u003e \u003cp\u003eThe Treadway Committee Report 11\u003c\/p\u003e \u003cp\u003eThe Original COSO Internal Control Framework 12\u003c\/p\u003e \u003cp\u003eThe Sarbanes-Oxley Act and Internal Accounting Controls 15\u003c\/p\u003e \u003cp\u003eNotes 28\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3: COSO Internal Controls: The New Revised Framework 29\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eUnderstanding Internal Controls 30\u003c\/p\u003e \u003cp\u003eRevised Framework Business and Operating Environment Changes 32\u003c\/p\u003e \u003cp\u003eThe Revised COSO Internal Control Framework 35\u003c\/p\u003e \u003cp\u003eCOSO Internal Control Principles 37\u003c\/p\u003e \u003cp\u003eCOSO Objectives and Business Operations 38\u003c\/p\u003e \u003cp\u003eSources for More Information 40\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4: COSO Internal Control Components: Control Environment 41\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eImportance of the Control Environment 41\u003c\/p\u003e \u003cp\u003eControl Environment Principle 1: Integrity and Ethical Values 43\u003c\/p\u003e \u003cp\u003eControl Environment Principle 2: Role of the Board of Directors 48\u003c\/p\u003e \u003cp\u003eControl Environment Principle 3: The Need for Authority and Responsibility 49\u003c\/p\u003e \u003cp\u003eControl Environment Principle 4: Human Resource Strengths 51\u003c\/p\u003e \u003cp\u003eControl Environment Principle 5: Individual Internal Control Responsibilities 54\u003c\/p\u003e \u003cp\u003eCOSO Control Environment in Perspective 56\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5: COSO Internal Control Components: Risk Assessment 59\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eRisk Assessment Component Principles 60\u003c\/p\u003e \u003cp\u003eRisk Identification and Analysis 62\u003c\/p\u003e \u003cp\u003eRisk Response Strategies 66\u003c\/p\u003e \u003cp\u003eFraud Risk Analysis 69\u003c\/p\u003e \u003cp\u003eCOSO Risk Assessment and the Revised Internal Control Framework 70\u003c\/p\u003e \u003cp\u003eNotes 71\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6: COSO Internal Control Components: Control Activities 73\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCOSO Control Activity Principles 74\u003c\/p\u003e \u003cp\u003eCOSO Control Activities Today 85\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7: COSO Internal Control Components: Information and Communication 87\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInformation and Communications: What Has Changed? 87\u003c\/p\u003e \u003cp\u003eInformation and Communication Principle 1: Use of Relevant Information 89\u003c\/p\u003e \u003cp\u003eInformation and Communication Principle 2: Internal Communications 96\u003c\/p\u003e \u003cp\u003eInformation and Communication Principle 3: External Communications 100\u003c\/p\u003e \u003cp\u003eThe Importance of COSO Information and Communication 102\u003c\/p\u003e \u003cp\u003eNotes 103\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8: COSO Internal Control Components: Monitoring Activities 105\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eImportance of COSO Monitoring Internal Control Activities 106\u003c\/p\u003e \u003cp\u003eCOSO Monitoring Principle 1: Conduct Ongoing and Separate Evaluations 108\u003c\/p\u003e \u003cp\u003eCOSO Monitoring Principle 2: Evaluate and Communicate Deficiencies 112\u003c\/p\u003e \u003cp\u003eCOSO Internal Control Monitoring in Perspective 115\u003c\/p\u003e \u003cp\u003eNote 115\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9: COSO Internal Control GRC Operations Controls 117\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCOSO Operations Objectives 117\u003c\/p\u003e \u003cp\u003ePlanning and Budgeting Operations Controls 119\u003c\/p\u003e \u003cp\u003eIT Systems Operations Controls 123\u003c\/p\u003e \u003cp\u003eOperations Procedure Controls and Service Catalogs 133\u003c\/p\u003e \u003cp\u003eImportance of COSO Operations Controls 135\u003c\/p\u003e \u003cp\u003eNote 135\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10: COSO Reporting Processes 137\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCOSO Reporting Objectives 137\u003c\/p\u003e \u003cp\u003eCOSO External Financial Reporting Controls 139\u003c\/p\u003e \u003cp\u003eCOSO Internal Financial Reporting Controls 141\u003c\/p\u003e \u003cp\u003eCOSO External Nonfinancial Reporting Controls 149\u003c\/p\u003e \u003cp\u003eCOSO Internal Nonfinancial Reporting Controls 149\u003c\/p\u003e \u003cp\u003eImportance of COSO Reporting Controls 150\u003c\/p\u003e \u003cp\u003eNote 151\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11: COSO Legal, Regulatory, and Compliance Objectives 153\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eImportance of Enterprise Compliance Controls 153\u003c\/p\u003e \u003cp\u003eRegulatory Compliance Control Issues 155\u003c\/p\u003e \u003cp\u003eInternal Controls and Legal Issues 157\u003c\/p\u003e \u003cp\u003eCompliance with Professional and Other Standards 158\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12: Internal Control Entity and Organizational GRC Relationships 161\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInternal Controls from an Organizational GRC Perspective 161\u003c\/p\u003e \u003cp\u003eEnterprise Governance Overall Concepts 163\u003c\/p\u003e \u003cp\u003eBusiness Entity–Level Internal Controls 167\u003c\/p\u003e \u003cp\u003eDivisional and Functional Unit Internal Controls 175\u003c\/p\u003e \u003cp\u003eDepartment- and Unit-Level Internal Controls 178\u003c\/p\u003e \u003cp\u003eOrganization and GRC Controls in Perspective 179\u003c\/p\u003e \u003cp\u003eNote 179\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13: COSO, Service Management, and Effective IT Controls 181\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eImportance of IT General Controls 181\u003c\/p\u003e \u003cp\u003eIT Governance General Controls 183\u003c\/p\u003e \u003cp\u003eIT Management General Controls 184\u003c\/p\u003e \u003cp\u003eClient-Server and Smaller Systems General IT Controls 188\u003c\/p\u003e \u003cp\u003eITIL Service Management Best Practices 191\u003c\/p\u003e \u003cp\u003eService Delivery Best Practices 200\u003c\/p\u003e \u003cp\u003eNotes 201\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14: Cloud Computing, Virtualization, and Wireless Networks 203\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInternal Controls for IT Wireless Networks 204\u003c\/p\u003e \u003cp\u003eCloud Computing and COSO Internal Controls 208\u003c\/p\u003e \u003cp\u003eStorage Management Virtualization 214\u003c\/p\u003e \u003cp\u003eCOSO Internal Controls and Newer Technologies 215\u003c\/p\u003e \u003cp\u003eNote 215\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 15: Another Framework: COSO ERM 217\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eERM Definitions and the ERM Portfolio View of Risk 218\u003c\/p\u003e \u003cp\u003eThe COSO ERM Framework Model 222\u003c\/p\u003e \u003cp\u003eOther Dimensions of the ERM Framework 239\u003c\/p\u003e \u003cp\u003eCOSO ERM and the Revised Internal Control Framework 240\u003c\/p\u003e \u003cp\u003eNotes 241\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 16: Understanding and Using COBIT 243\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAn Executive’s Introduction to COBIT 244\u003c\/p\u003e \u003cp\u003eUsing COBIT to Assess Enterprise Internal Controls 252\u003c\/p\u003e \u003cp\u003eMapping COBIT to COSO Internal Controls 256\u003c\/p\u003e \u003cp\u003eNotes 257\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 17: ISO Internal Control and Risk Management Standards 259\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBackground and Importance of ISO Standards in a Global Commerce World 259\u003c\/p\u003e \u003cp\u003eISO Standards Overview 262\u003c\/p\u003e \u003cp\u003eISO Standards and the COSO Internal Control Framework 269\u003c\/p\u003e \u003cp\u003eNotes 270\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 18: COSO Internal Controls in the Board Room 271\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBoard Decisions and Internal Control Processes 272\u003c\/p\u003e \u003cp\u003eBoard Organization and Governance Rules 275\u003c\/p\u003e \u003cp\u003eCorporate Charters and the Board Committee Structure 276\u003c\/p\u003e \u003cp\u003eThe Audit Committee and Managing Internal Controls 279\u003c\/p\u003e \u003cp\u003eBoard Member Internal Control Knowledge Requirements 281\u003c\/p\u003e \u003cp\u003eCOSO Internal Controls and Corporate Governance 282\u003c\/p\u003e \u003cp\u003eNotes 283\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 19: Service Organization Control Reports and COSO Internal Controls 285\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eImportance of Service Organization Internal Controls 286\u003c\/p\u003e \u003cp\u003eEarly Steps to Gain Assurance: SAS 70 287\u003c\/p\u003e \u003cp\u003eService Organization Control (SOC) Reports 288\u003c\/p\u003e \u003cp\u003eRight-to-Audit Clauses 290\u003c\/p\u003e \u003cp\u003eInternal Control Limitations 292\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 20: Implementing the Revised COSO Internal Control Framework 293\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eUnderstanding What Is New in the 2013 Framework 293\u003c\/p\u003e \u003cp\u003eTransitioning to the New COSO Guidance 295\u003c\/p\u003e \u003cp\u003eSteps to Begin Implementing the New COSO Internal Control Framework 296\u003c\/p\u003e \u003cp\u003eIndex 297\u003c\/p\u003e\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Finance \u0026amp; accounting [\u003ca title=\"See our other books on Finance \u0026amp; accounting\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Finance%20\u0026amp;%20accounting%20%5BKF%5D%22\"\u003eKF\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Wiley","offers":[{"title":"Brand New","offer_id":52173780680984,"sku":"9781118626412","price":65.95,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/files\/9781118626412.jpg?v=1781171869","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/executives-guide-to-coso-internal-controls-understanding-and-implementing-the-new-framework-hardback-9781118626412","provider":"Freshly Printed Books","version":"1.0","type":"link"}