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UPDATED WITH 2013 COSO FRAMEWORK!
Maximize Value Within Your Organization
The only framework recognized by the SEC is COSO’s Internal Control – Integrated Framework, which was updated in 2013. Every organization is required to use a recognized internal controls framework for its Sarbanes-Oxley program. It is designed to address the system of internal control for all objectives, not just internal control over financial reporting and compliance with the U.S. Sarbanes-Oxley Act of 2002.
Experience and the regulators have made it clear that a top-down and risk-based approach to management’s assessment of internal control is essential. The guidance presented in this updated book is consistent with COSO 2013 and promotes an efficient and effective top-down, risk-based assessment program.
Popular author and thought leader Norman Marks shows how to:
• Streamline the management process and reduce total assessment cost.
• Implement the high-level management guidelines from the SEC and the PCAOB.
• Accurately identify key controls and use technology to test them.
• Assess any deficiencies.
• Understand how Section 404 requirements relate to Section 302.
This book provides management with all the details needed to assess internal control over financial reporting—and design an assessment scope and testing program that is not only effective but efficient.
- Sales Rank: #1606893 in eBooks
- Published on: 2014-11-04
- Released on: 2014-11-04
- Format: Kindle eBook
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