| Description |
1 online resource (551 pages) |
| Contents |
COVER -- TITLE PAGE -- COPYRIGHT PAGE -- ABOUT IMA (INSTITUTE OF MANAGEMENT ACCOUNTANTS) -- ABOUT THE AUTHORS -- CONTROLLER ADVISORS -- OTHER ACKNOWLEDGMENTS -- TABLE OF CONTENTS -- WHAT THIS GUIDE WILL DO FOR YOU -- SECTION 1. OVERSEEING GOVERNANCE, COMPLIANCE, RISK MANAGEMENT, AND INTERNAL CONTROLS -- INTRODUCTION -- CHAPTER 1. TONE AT THE TOP AND CORPORATE GOVERNANCE -- DEFINING TONE AT THE TOP -- IMPLEMENTING TONE AT THE TOP -- MCI'S CODE OF CONDUCT -- FOSTERING AN ETHICAL CLIMATE -- PROMOTING TRUST -- CREATING POLICIES AND PROCEDURES FOR YOUR CODE OF CONDUCT |
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TIPS FOR IMPLEMENTING AND MANAGING AN ETHICS HOTLINE -- CORPORATE GOVERNANCE FOR SMALL BUSINESS -- EXAMPLES OF COMPANY CODES OF ETHICS -- SAMPLE TEMPLATE FOR COMPANY CODE OF ETHICS -- UNDERSTANDING THE SARBANES-OXLEY ACT OF 2002 (SOX) -- COMBATING CORPORATE AND ACCOUNTING FRAUD -- TIPS FOR BETTER FINANCIAL REPORTING AND ANALYSIS UNDER SOX -- MAKING GOOD USE OF YOUR DISCLOSURE COMMITTEE -- USING AUDITS TO BOOST PERFORMANCE AND REVENUE -- CHAPTER 2. RISK MANAGEMENT, INTERNAL CONTROLS, AND FRAUD PREVENTION -- RISK MANAGEMENT: A NECESSARY FOCUS FOR ALL TYPES OF ORGANIZATIONS |
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SIXTY PERCENT OF ORGANIZATIONS FACE GREATER RISK IN 2016 -- RISK MANAGEMENT MODELS -- SCENARIO PLANNING -- ENTITY-LEVEL CONTROLS -- COSO INTERNAL CONTROL-INTEGRATED FRAMEWORK -- EXAMPLE OF AN ENTITY-LEVEL INTERNAL CONTROLS QUESTIONNAIRE -- THE CONTROLS SELF-ASSESSMENT (CSA) MODEL -- INTERNAL CONTROLS FOR PRIVATELY HELD COMPANIES -- CEO/CFO QUARTERLY INTERNAL CONTROL CERTIFICATION -- ADOPTING A GOVERNANCE, RISK MANAGEMENT, AND COMPLIANCE (GRC) BLUEPRINT -- GRC CONVERGENCE -- TECHNOLOGY FOR GRC SOLUTIONS -- GRC JOURNEY ROADMAPS -- CONTINUOUS CONTROLS MONITORING (CCM) AND AUDITING PROCESSES |
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SARBANES-OXLEY SECTION 404 ON INTERNAL CONTROL MONITORING -- AUDITING OF FINANCIAL CONTROLS UNDER AS 5 -- FRAUD PREVENTION THROUGH INTERNAL CONTROLS POLICIES -- EXAMPLES OF FRAUD -- INTERNAL CONTROLS POLICY -- DELEGATION OF AUTHORITY (DoA) POLICY -- SEGREGATION OF DUTIES POLICY -- MANAGING THE SEGREGATION OF DUTIES IN AP -- SYSTEM ACCESS (SA) POLICY -- SAS NO. 99 -- PREVENTING T & E FRAUD -- AVOIDING FRAUD FROM MOBILE TECHNOLOGY USE -- FRAUD STATISTICS -- MARRYING INTERNAL CONTROLS WITH FRAUD PREVENTION: STANDARDS OF INTERNAL CONTROL -- 20 TOP INTERNAL CONTROLS THAT PREVENT FRAUD |
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HOW ONE CONTROLLER USES SCENARIO PLANNING -- BEST PRACTICE TIPS: TAKE A PROACTIVE APPROACH TO RISK MANAGEMENT -- CHAPTER 3. IT SECURITY CONTROLS -- IT SECURITY SCOPE -- ROLES AND RESPONSIBILITIES -- TOP 10 IT SECURITY AND PHYSICAL IT SECURITY CONTROLS -- SECURITY AND PRIVACY AWARENESS TRAINING -- IT GOVERNANCE -- AREAS OF FOCUS -- KEY COMPONENTS OF SUCCESSFUL GOVERNANCE -- THE COBIT 5 FRAMEWORK -- COBIT 5 AND THE BUSINESS MODEL FOR INFORMATION SECURITY (BMIS) -- OTHER IT INTERNAL CONTROL FRAMEWORKS AND CONSIDERATIONS -- BREACHES STEMMING FROM MOBILE TECHNOLOGY -- PHYSICAL SECURITY |
| Summary |
Today's controllers are in leadership roles that put them in the unique position to see across all aspects of the operations they support. The Master Guide to Controllers' Best Practices, Second Edition has been revised and updated to provide controllers with the information they need to successfully monitor their organizations' internal control environments and offer direction and consultation on internal control issues. In addition, the authors include guidance to help controllers carryout their responsibilities to ensure that all financial accounts are reviewed for reasonableness and are reconciled to supporting transactions, as well as performing asset verification |
| Notes |
PREVENTIVE, DETECTIVE, CORRECTIVE, AND RECOVERY SECURITY CONTROLS |
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Print version record |
| Subject |
Controllership -- Handbooks, manuals, etc
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Chief financial officers.
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Corporations -- Accounting.
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Corporations -- Finance.
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Chief financial officers
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Controllership
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Corporations -- Accounting
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Corporations -- Finance
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| Genre/Form |
handbooks.
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Handbooks and manuals
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Handbooks and manuals.
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Guides et manuels.
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| Form |
Electronic book
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| Author |
Stattler, Elaine
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Grabel, Joyce Anne
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| ISBN |
9781119723349 |
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1119723345 |
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9781119723301 |
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1119723302 |
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