Evaluating Internal Control: Concepts, Guidelines, Procedures, Documentation (Wiley Professional Accounting and Business) - Hardcover

Johnson, Kenneth P.; Jaenicke, Henry R.

Hardcover

ISBN 10: 0471056200 ISBN 13: 9780471056201

Publisher: John Wiley & Sons, 1980

Synopsis

Indispensable for management, here are tested tools for measuring the quality of a company's internal accounting control and assuring compliance under the law. Filled with guidance for policy and staff level implementation, the book clarifies the conceptual and practical problems of evaluating internal accounting controls, and putting into effect needed changes and improvements. Builds on cycle approach evaluation criteria recommended by the AICPA Special Advisory Committee on Internal Accounting Control in its 1979 report. Offers all the most needed information and guidelines to generate on-going staff analysis and optimization of controls, strengthen the internal audit capability, and improve communication with the Audit Committee. Extensive appendixes provide detailed checklists and records to facilitate testing and reporting control strengths and weaknesses, adaptable to the needs of the particular company.

Edition details

• Publisher: John Wiley & Sons
• Publication date: 1980
• Language: English
• ISBN 10: 0471056200
• ISBN 13: 9780471056201
• Binding: Hardcover
• Number of pages: 650