- ホーム
- > 洋書
- > 英文書
- > Business / Economics
基本説明
New in paperback. Hardcover was published in 1998. This report, known as the COSO (Committee of Sponsoring Organizations) report of the Treadway Commission, provides guidelines to corporations to ensure that proper internal control procedures are in place.
Full Description
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
Contents
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.
