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Beyond Coso: Internal Control to Enhance Corporate Governance

Beyond Coso: Internal Control to Enhance Corporate Governance

Steven J. Root

ISBN: 978-0-471-39112-8 October 2000 352 Pages

 Paperback

In Stock

$95.00

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.

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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.