COSO Internal Control Integrated Framework Turning Principles Into Positive Action

Larry Rittenberg

ISBN 10: 0894137425 / ISBN 13: 9780894137426

Published by The IIA Research Foundation, 2013

About this Item

Hardcover. NOT Ex-library. Good condition. No dust jacket. Until further notice, USPS Priority Mail only reliable option for Hawaii. Proceeds benefit the Pima County Public Library system, which serves Tucson and southern Arizona.

Seller Inventory # 529UHD000CO4

Bibliographic Details

• Title: COSO Internal Control Integrated Framework Turning Principles Into Positive Action
• Publisher: The IIA Research Foundation
• Publication Date: 2013
• Language: English
• ISBN 10: 0894137425
• ISBN 13: 9780894137426
• Binding: Hardcover
• Condition: Good

About this title

Synopsis

Your Guide to Understanding, Communicating, and Implementing the Update. For the first time since 1992, the Committee of Sponsoring Organizations of the Treadway Commission COSO has updated its Internal Control Integrated Framework. Now organizations around the world are seeking to understand and implement the changes. Larry Rittenberg, COSOs chair emeritus, provides a high level overview that will help internal auditors in all industries to quickly identify the implications for their organizations. Because controls are everybody s business, this book will help anyone responsible for internal controls understand the major changes in the framework, how the changes will impact decisions made by internal auditors, audit committees, boards, and management, the increased need for subjective analysis and evidence when auditing controls. New approaches for external financial reporting and IT controls, the shift toward more attention on operational and compliance objectives, how to communicate the changes to internal audit staff, audit committee members, and management, the implications for frameworks outside North America.This brief, easy to read piece is an indispensable companion for the 2013 revision of COSO Internal Control Integrated Framework.