{"product_id":"internal-controls-policies-and-procedures-paperback-softback-9780470287170","title":"Internal Controls Policies and Procedures (Paperback \/ softback) 9780470287170","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eInternal Controls Policies and Procedures\u003c\/font\u003e\u003cbr\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003c\/p\u003e\n\u003cp\u003e\u003cfont size=\"4\"\u003eRose Hightower (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9780470287170, Wiley\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003ePaperback \/ softback, published 24 October 2008\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e288 pages\u003cbr\u003e28.1 x 21.8 x 2.2 cm, 0.603 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\u003cp\u003eDrawing on her many years as a consultant to numerous companies big and small, author Rose Hightower infuses \u003ci\u003eInternal Controls Policies and Procedures\u003c\/i\u003e 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.\u003cbr\u003e\u003cbr\u003eThese 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. \u003c\/p\u003e \u003cp\u003eURLs were included when first published to encourage the dissemination and distribution of relevant chapters to those interested and in charge of the specific departments.  \u003c\/p\u003e \u003cp\u003eAlthough 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. \u003c\/p\u003e \u003cp\u003eThese 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.\u003c\/p\u003e \u003cp\u003eThe discipline for the oversight processes and procedures are important when introducing or implementing auditing practices whether in accounting or throughout the organization. \u003c\/p\u003e 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. \u003cp\u003e \u003c\/p\u003e\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e\u003cp\u003eHow to Use this Manual xi\u003c\/p\u003e \u003cp\u003ePreface xiii\u003c\/p\u003e \u003cp\u003e\u003cb\u003eGovernance Journey 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA01 Big G to little g governance journey 3\u003c\/p\u003e \u003cp\u003eAppendix: Background for COSO, SOX, PCAOB 7\u003c\/p\u003e \u003cp\u003eA02 Risk Assessment 10\u003c\/p\u003e \u003cp\u003eA03 Oversight 16\u003c\/p\u003e \u003cp\u003eA04 Documentation 20\u003c\/p\u003e \u003cp\u003e\u003cb\u003eInternal Control Program 25\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eB01 Internal Control Program 27\u003c\/p\u003e \u003cp\u003eB02 Internal Control Process 37\u003c\/p\u003e \u003cp\u003eB02a Internal Control Policy and Procedure 52\u003c\/p\u003e \u003cp\u003eB02b Internal Control Program Charter 55\u003c\/p\u003e \u003cp\u003eB02c Internal Control Plan 57\u003c\/p\u003e \u003cp\u003eB03 Authorization and Approval Program 69\u003c\/p\u003e \u003cp\u003eB03a Delegation of Authority 73\u003c\/p\u003e \u003cp\u003eB03b Authorization – Delegation, SubDelegation of Authority 79\u003c\/p\u003e \u003cp\u003eB03c Responsibility, Authority, Support, Counsel, and Inform (RASCI) 83\u003c\/p\u003e \u003cp\u003eB04 Information Technology Program 87\u003c\/p\u003e \u003cp\u003eB04a End–User Computing—Control of Spreadsheets Policy and Procedure 95\u003c\/p\u003e \u003cp\u003eB05 Account Reconciliation Program 97\u003c\/p\u003e \u003cp\u003eB05a Account Reconciliation 101\u003c\/p\u003e \u003cp\u003eB06 Quarterly Subcertification Program 105\u003c\/p\u003e \u003cp\u003eB06a Quarterly Subcertification 120\u003c\/p\u003e \u003cp\u003eB06b Quarterly Subcertification – Matrix 122\u003c\/p\u003e \u003cp\u003eB06c Quarterly Financial Subcertification Training For First-Time Subcertifiers 124\u003c\/p\u003e \u003cp\u003e\u003cb\u003eControl Activity Program Testing Guides 133\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eC01 Control Activity Program 135\u003c\/p\u003e \u003cp\u003eC01a Control Activities Template 147\u003c\/p\u003e \u003cp\u003eC01b Result of Control Activity Testing 148\u003c\/p\u003e \u003cp\u003eC01c Internal Control – Planning, Testing, and Remediation Worksheet 149\u003c\/p\u003e \u003cp\u003eC01d Reporting Scorecard 151\u003c\/p\u003e \u003cp\u003eC02 AP – Disbursements 153\u003c\/p\u003e \u003cp\u003eC02a AR – Allowance for Doubtful Accounts 158\u003c\/p\u003e \u003cp\u003eC02b AR – Cash Applications 162\u003c\/p\u003e \u003cp\u003eC02c AR – Collections 166\u003c\/p\u003e \u003cp\u003eC02d AR – Credit Administration 169\u003c\/p\u003e \u003cp\u003eC02e Cash and Marketable Securities 172\u003c\/p\u003e \u003cp\u003eC02f Financial Planning and Analysis 176\u003c\/p\u003e \u003cp\u003eC02g Fixed Assets, Long Lived Assets 179\u003c\/p\u003e \u003cp\u003eC02h Intercompany Transactions – Cross Charges 183\u003c\/p\u003e \u003cp\u003eC02i Raw Materials and Inventory 187\u003c\/p\u003e \u003cp\u003eC02j Journal Entries 194\u003c\/p\u003e \u003cp\u003eC02k Payroll 197\u003c\/p\u003e \u003cp\u003eC02l Procurement 201\u003c\/p\u003e \u003cp\u003eC02m Revenue Recognition 205\u003c\/p\u003e \u003cp\u003eC02n Retail Sales Orders to Business Partners 209\u003c\/p\u003e \u003cp\u003eC02o Income Tax 213\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInternal Control Planning, Testing and Remediation Worksheets 217\u003c\/p\u003e \u003cp\u003eAcronyms 263\u003c\/p\u003e \u003cp\u003eReferences 265\u003c\/p\u003e \u003cp\u003eIndex 267\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 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