Beyond COSO: Internal Control to Enhance Corporate Governance
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More About This Title Beyond COSO: Internal Control to Enhance Corporate Governance
English
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
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
English
STEVEN J. ROOT was the Director of Finance, Administration, andProcesses at Northrop Grumman Corporation. As Northrop Grumman'sChief Internal Audit Executive from 1981 to 1995, he was in chargeof directing, planning, and coordinating all internal auditingactivities within the company. Before joining Northrop Grumman in1976, he was a practicing certified public accountant with Coopers& Lybrand. Mr. Root currently chairs the ProfessionalDevelopment Committee for the Los Angeles chapter of the FinancialExecutives Institute. He also serves as a member of the board oftrustees for the Los Angeles chapter of the Institute of InternalAuditors. He is a past member of the Internal Auditing StandardsBoard and past president of the Los Angeles chapter of the IIA. Mr.Root is also the author of the Internal Auditing Manual.
English
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.
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.
