000			06014cam a2200721Ia 4500
001			ocn865537027
003			OCoLC
005			20171105082456.0
006			m o d
007			cr cnu---unuuu
008			131217s2013 nju o 000 0 eng d
020			_a1118813774 _q(electronic bk.)
020			_a9781118813775 _q(electronic bk.)
020			_a9781118691656 _q(electronic bk.)
020			_a1118691652 _q(electronic bk.)
020			_a9781118813812 _q(electronic bk.)
020			_a1118813812 _q(electronic bk.)
020			_a1306203996
020			_a9781306203999
028	0	1	_aEB00064268 _bRecorded Books
029	1		_aAU@ _b000052908286
029	1		_aDEBBG _bBV042741421
029	1		_aDEBBG _bBV043396426
029	1		_aDEBSZ _b399573135
029	1		_aDEBSZ _b423108670
029	1		_aDEBSZ _b449403807
029	1		_aDKDLA _b820120-katalog:000671119
035			_a(OCoLC)865537027 _z(OCoLC)865004523
040			_aYDXCP _beng _epn _cYDXCP _dIDEBK _dEBLCP _dMHW _dN$T _dDG1 _dDEBSZ _dMEAUC _dRECBK _dOCLCO _dOCLCQ _dOCLCF _dOCLCQ _dDEBBG _dOCLCQ
049			_aMAIN
050		4	_aHD58.9
072		7	_aBUS _x082000 _2bisacsh
072		7	_aBUS _x041000 _2bisacsh
072		7	_aBUS _x042000 _2bisacsh
072		7	_aBUS _x085000 _2bisacsh
082	0	4	_a658 _a658.4 _222
100	1		_aMoeller, Robert R.
245	1	0	_aExecutive's guide to COSO internal controls : understanding and implementing the new framework / _cby Robert R. Moeller. _h[electronic resource]
260			_aHoboken : _bJohn Wiley, _c2013.
300			_a1 online resource (pages).
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aWiley Corporate F & A ; _v[bk. 639]
505	0		_aExecutive's Guide to COSO Internal Controls; Contents; Preface; CHAPTER ONE Importance of the COSO Internal Control Framework; THE IMPORTANCE OF ENTERPRISE INTERNAL CONTROLS; WHAT ARE ENTERPRISE INTERNAL CONTROLS?; UNDERSTANDING THE COSO INTERNAL CONTROL FRAMEWORK: HOW TO USE THIS BOOK; CHAPTER TWO How We Got Here: Internal Control Background; EARLY DEFINITIONS OF INTERNAL CONTROLS: FOREIGN CORRUPT PRACTICES ACT OF 1977; THE FCPA AND INTERNAL CONTROLS TODAY; EVENTS LEADING UP TO THE TREADWAY COMMISSION; EARLIER AICPA AUDITING STANDARDS: SAS NOS. 55 AND 78; THE TREADWAY COMMITTEE REPORT.
505	8		_aTHE ORIGINAL COSO INTERNAL CONTROL FRAMEWORKTHE SARBANES-OXLEY ACT AND INTERNAL ACCOUNTING CONTROLS; Title I: Public Company Accounting Oversight Board; Title II: Auditor Independence; SOx Title III: Corporate Responsibility; Title IV: Enhanced Financial Disclosures; Title V: Analyst Conflicts of Interest; Titles VI through X: Fraud Accountability and White-Collar Crime; Title XI: Corporate Fraud Accountability; NOTES; CHAPTER THREE COSO Internal Controls: The New Revised Framework; UNDERSTANDING INTERNAL CONTROLS; REVISED FRAMEWORK BUSINESS AND OPERATING ENVIRONMENT CHANGES.
505	8		_aExternal Financial Reporting ObjectivesInternal Control Operations Objectives; Internal Control Compliance Objectives; Overlapping Internal Control Objectives; THE REVISED COSO INTERNAL CONTROL FRAMEWORK; COSO INTERNAL CONTROL PRINCIPLES; COSO OBJECTIVES AND BUSINESS OPERATIONS; SOURCES FOR MORE INFORMATION; CHAPTER FOUR COSO Internal Control Components: Control Environment; IMPORTANCE OF THE CONTROL ENVIRONMENT; CONTROL ENVIRONMENT PRINCIPLE 1: INTEGRITY AND ETHICAL VALUES; Establishing an Enterprise Code of Conduct; Affirming Adherence to the Code of Conduct.
505	8		_aCode Violations and Corrective ActionsCONTROL ENVIRONMENT PRINCIPLE 2: ROLE OF THE BOARD OF DIRECTORS; CONTROL ENVIRONMENT PRINCIPLE 3: THE NEED FOR AUTHORITY AND RESPONSIBILITY; CONTROL ENVIRONMENT PRINCIPLE 4: HUMAN RESOURCE STRENGTHS; Commitment to Competence; Attracting, Developing, and Retaining Individual Employees and Stakeholders; Planning and Preparing for Personnel Succession; CONTROL ENVIRONMENT PRINCIPLE 5: INDIVIDUAL INTERNAL CONTROL RESPONSIBILITIES; Accounting for Internal Controls; Performance Measures, Incentives, and Rewards; COSO CONTROL ENVIRONMENT IN PERSPECTIVE.
505	8		_aCHAPTER FIVE COSO Internal Control Components: Risk AssessmentRISK ASSESSMENT COMPONENT PRINCIPLES; RISK IDENTIFICATION AND ANALYSIS; RISK RESPONSE STRATEGIES; FRAUD RISK ANALYSIS; COSO RISK ASSESSMENT AND THE REVISED INTERNAL CONTROL FRAMEWORK; NOTES; CHAPTER SIX COSO Internal Control Components: Control Activities; COSO CONTROL ACTIVITY PRINCIPLES; Control Activity Principles: Integration with Risk Assessment; Enterprise-Specific Control Activity Factors; Business Process Control Activities; Types of Transaction Control Activities.
520			_aEssential 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 system.
650		0	_aOrganizational effectiveness.
650		0	_aAuditing, Internal.
650		7	_aBUSINESS & ECONOMICS _xIndustrial Management. _2bisacsh
650		7	_aBUSINESS & ECONOMICS _xManagement. _2bisacsh
650		7	_aBUSINESS & ECONOMICS _xManagement Science. _2bisacsh
650		7	_aBUSINESS & ECONOMICS _xOrganizational Behavior. _2bisacsh
650		7	_aAuditing, Internal. _2fast _0(OCoLC)fst00821209
650		7	_aOrganizational effectiveness. _2fast _0(OCoLC)fst01047852
655		4	_aElectronic books.
800	1		_aMoeller, Robert R. _tWiley Corporate F & A ; _vbk. 639.
856	4	0	_uhttp://onlinelibrary.wiley.com/book/10.1002/9781118691656 _zWiley Online Library
942			_2ddc _cBK
999			_c207151 _d207151