Skip to main content

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

Oct 2000

352 pages

Select type: Paperback

In Stock

$95.00

Description

The authoritative, practical guide to internal control after COSO (Committee on Sponsoring Organizations of the Treadway Commission)

Beyond COSO unravels the complexities of the COSO Report while providing clear-cut guidelines on how to implement the various internal controls it mandates. Just as important, it builds on the COSO framework to provide a more rigorous system that corporate executives and directors can use to transform the internal control function into a valuable strategic tool for leveraging corporate strengths 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 COSO requirements
* Provides a detailed account of the internal control oversight process
* Offers expert recommendations on how to carry out internal control responsibilities more efficiently
* Supplies a wealth of ready-to-use internal control documentation


Beyond COSO is an invaluable working resource for internal and external auditors, CFOs, members of audit committees, and corporate directors.

www.wiley.com/accounting
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.