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Informationen zum Autor ROBERT R. MOELLER, CPA, CISA, CISSP, is an internal audit specialist and project manager with a strong understanding of information systems, corporate governance, and security. He has over twenty-five years of experience in internal auditing, ranging from launching new internal audit functions in several companies to serving as audit director for a Fortune 50 corporation. He held positions with Grant Thornton (National Director of Computer Auditing) and Sears Roebuck (Audit Director). He is the former president of the Institute of Internal Auditors' Chicago chapter and has served on the IIA's International Advanced Technology Committee. He is also the former chair of the AICPA's Computer Audit Subcommittee. Moeller has written six other books. Klappentext Essential guidance on the revised COSO internal controls frameworkNeed 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 systems on internal controls in today's enterprises, the new COSO framework for effective enterprise internal controls, and what has changed since the 1990s internal controls framework.* Written by Robert Moeller, an authority in internal controls and IT governance* Practical, no-nonsense coverage of all three dimensions of the new COSO framework* Helps you change systems and processes when implementing the new COSO internal controls framework* Includes information on how ISO internal control and risk management standards as well as COBIT can be used with COSO internal controls* Other titles by Robert Moeller: IT Audit, Control, and Security, Executives Guide to IT GovernanceUnder the Sarbanes-Oxley Act, every corporation has to assert that their internal controls are adequate and public accounting firms certifying those internal controls are attesting to the adequacy of those same internal controls, based on the COSO internal controls framework. Executive's Guide to COSO Internal Controls thoroughly considers improved risk management processes as part of the new COSO framework; the importance of IT systems and processes; and risk management techniques. Zusammenfassung Focuses on the revised COSO internal controls framework. This title 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. Inhaltsverzeichnis Preface ix Chapter 1: Importance of the COSO Internal Control Framework 1 The Importance of Enterprise Internal Controls 2 What Are Enterprise Internal Controls? 3 Understanding the COSO Internal Control Framework: How to Use This Book 4 Chapter 2: How We Got Here: Internal Control Background 5 Early Definitions of Internal Controls: Foreign Corrupt Practices Act of 1977 7 The FCPA and Internal Controls Today 8 Events Leading Up to the Treadway Commission 9 Earlier AICPA Auditing Standards: SAS Nos. 55 and 78 10 The Treadway Committee Report 11 The Original COSO Internal Control Framework 12 The Sarbanes-Oxley Act and Internal Accounting Controls 15 Notes 28 Chapter 3: COSO Internal Controls: The New Revised Framework 29 Understanding Internal Controls 30 Revised Framework Business and Operating Environment Changes 32 The Revised COSO Internal Control Framework 35 COSO Internal Control Principles 37 <...
List of contents
Preface
Chapter 1: Importance of the COSO Internal Controls Framework
Chapter 2: How We Got Here: Internal Controls Background
Chapter 3: COSO Internal Controls - The New Revised Framework
Chapter 4: COSO Internal Control Components - Control Environment
Chapter 5: COSO Internal Control Components - Risk Assessment
Chapter 6: COSO Internal Control Components - Control Activities
Chapter 7: COSO Internal Control Components - Information and Communication
Chapter 8: COSO Internal Control Components: Monitoring Activities
Chapter 9: OSO Internal Control GRC Operations Controls
Chapter 10: COSO Reporting Objectives
Chapter 11: COSO Legal, Regulatory and Compliance Objectives
Chapter 12: Internal Control Entity and Organizational Relationships
Chapter 13: COSO, Service Management, and Effective IT Controls
Chapter 14: Cloud Computing, Virtualization, and Wireless Networks
Chapter 15: Another Framework: COSO ERM
Chapter 16: Understanding and Using COBIT
Chapter 17: ISO Internal Control and Risk Management Standards
Chapter 18: COSO Internal Controls in the Board Room
Chapter 19: Service Organization Control Reports and COSO Internal Controls
Chapter 20: Implementing the Revised COSO Internal Controls Framework
Index
