Guides small and mid-sized businesses, as well as nonaccelerated SOX companies, how to implement effective internal controls. Provides practical ideas that controllers can implement into their programs to cut costs and reduce time with their internal controls program. It includes discussion of PCAOB stands, SEC and COSO guidance in nontechnical language. Provides proven, cost-effective methods to implement a strong internal control program preventing fraud.See also Testing Key performance indicators (KPIs), 9 aLarge portiona of coverage of financial operations, 109, 117 ... 14a16 support, importance of, 139, 224 Managementa#39;s discussion and analysis (MDaamp;A), 121 Manual controls, 160, ... See also restatements under Financial statements materiality, determining for scoping purposes, 106a111 potential magnitude of. ... 222, 225 Newly acquired entities, 84, 118, 121, 251, 259a261 Newly public companies, 15 Nonroutine transactions, anbsp;...
|Title||:||Internal Control Strategies|
|Publisher||:||John Wiley & Sons - 2008-09-09|