Internal control audit and compliance documentation and testing under the new COSO framework
The revised COSO framework includes financial and non-financial reporting, as well as both internal and external reporting objectives. It is essential for auditors and controllers to understand the new framework and how to document and test under the new guidance. This book clarifies complex codific...
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| Format: | eBook |
| Language: | English |
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Hoboken, New Jersey
Wiley
2015
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| Collection: | O'Reilly - Collection details see MPG.ReNa |
Table of Contents:
- Includes bibliographical references and index
- What we all share
- Setting the scope of your documentation project: identifying the core
- The risk assessment component
- Control environment
- Control activities
- Information and communication
- Monitoring
- Evidence and testing
- Developing questionnaires and conducting interviews
- Assessing the severity of identified controls deficiencies
- Reporting requirements
- Project management and tools assessment design
- Illustrative forms and templates
- Summing up