MARC ayrıntıları
| 000 -LEADER |
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| fixed length control field |
06973nam a2200301 i 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
080314t20082008njua b 001 0 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9780470376195 |
| Qualifying information |
cloth |
|
|---|
| International Standard Book Number |
0470376198 |
| Qualifying information |
cloth |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(OCoLC)213495305 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
DLC |
| Language of cataloging |
eng |
| Transcribing agency |
DLC |
| Modifying agency |
BTCTA |
| -- |
BAKER |
| -- |
UKM |
| -- |
C#P |
| -- |
BWX |
| -- |
YDXCP |
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CDX |
| -- |
BGU |
| -- |
UtOrBLW |
| -- |
BAUN |
| Description conventions |
rda |
| 049 ## - LOCAL HOLDINGS (OCLC) |
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| Holding library |
BAUN_MERKEZ |
| 050 04 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF5667 |
| Item number |
.H338 2008 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Edition number |
22 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Harrer, Julie, |
| Dates associated with a name |
1966- |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Internal control strategies : |
| Remainder of title |
a mid to small business guide / |
| Statement of responsibility, etc |
Julie Harrer |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Hoboken, N.J. : |
| Name of producer, publisher, distributor, manufacturer |
Wiley, |
| Date of production, publication, distribution, manufacture, or copyright notice |
[2008] |
|
|---|
| Date of production, publication, distribution, manufacture, or copyright notice |
©2008 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xi, 308 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
24 cm |
| 336 ## - CONTENT TYPE |
|---|
| Content Type Term |
text |
| Content Type Code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
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| Media Type Term |
unmediated |
| Media Type Code |
unmediated |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
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| Carrier Type Term |
volume |
| Carrier Type Code |
volume |
| Source |
rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc |
Includes bibliographical references and index |
| 505 00 - FORMATTED CONTENTS NOTE |
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| Title |
Content |
| -- |
Preface |
| -- |
Chapter 1 SEC?s Guidance on a Risk-Based Approach |
| -- |
Purpose of Internal Control Over Financial Reporting |
| -- |
Highlights of the SEC Staff Statement |
| -- |
Staff?s Emphasis on Reasonable Assurance |
| -- |
Comments on Evaluating Internal Control Deficiencies |
| -- |
Disclosures about Material Weaknesses |
| -- |
Information Technology Comments from the Staff |
| -- |
Communications with Auditors: An Unintended Consequence |
| -- |
Message for Small Business Issuers and Foreign Private Issuers |
| -- |
Chapter 2 Highlights of the PCAOB?s May 2005 Policy Statement |
| -- |
Policy Statement Highlights |
| -- |
Integrating the Financial and Internal Control Audits |
| -- |
Importance of Professional Judgment |
| -- |
Top-Down Approach and Role of Risk Assessment |
| -- |
When Auditors Can Use the Work of Others |
| -- |
Auditor?s Ability to Provide Advice to Audit Clients |
| -- |
How the PCAOB Inspections Help Drive Improvements |
| -- |
A Final Comment |
| -- |
Chapter 3 Starting at the Top: Using Entity-level Controls to Create Efficiencies |
| -- |
What Are Entity-Level Controls? |
| -- |
How Strong Entity-level Controls Can Reduce the Scope of Your Program |
| -- |
How to Apply COSO?s Recent Internal Control Guidance |
| -- |
How to Create a Winning Control Environment |
| -- |
Steps for Creating a Useful Risk Assessment Process |
| -- |
Control Activities |
| -- |
Creating an Effective Information and Communication Program |
| -- |
How to Implement Successful Monitoring Controls |
| -- |
How to Assign Roles and Responsibilities to Enhance Internal Controls |
| -- |
Small Company Issues for Implementing Company-Wide Controls |
| -- |
Summary of COSO?s Guidance for Smaller Public Companies |
| -- |
Chapter 4 Minimizing Excess through Proper Scoping and Planning Practices |
| -- |
Scoping Analysis: Event or Process? |
| -- |
How to Determine Materiality for Scoping Purposes |
| -- |
How to Use a Top-Down, Risk-Based Approach to Reduce the Scope of Your Program |
| -- |
Methods for Determining Significant Locations |
| -- |
Specific Areas Included and Excluded by the PCAOB |
| -- |
PCAOB and SEC Guidance on Other Common Scoping Issues |
| -- |
Chapter 5 Advantageous Project Management Techniques |
| -- |
11 Areas of Focus for the Second Year and Beyond |
| -- |
How to Increase Productivity With a Sound Management Approach |
| -- |
Aim for the Target Instead of the Way to Get There |
| -- |
11 More Project Management Tips |
| -- |
Staffing Strategies |
| -- |
Restructuring the Organizational Chart for Sustainability |
| -- |
How to Communicate Effectively through Emails, Meetings, and Advisories |
| -- |
Tactics for Dealing with Business Changes for Sections 302 and 404 Compliance |
| -- |
Chapter 6 Streamlining Documentation |
| -- |
Three Ideas to Improve Your Overall Documentation Process |
| -- |
Clearing the Clutter: How to Create and Maintain Meaningful Control Matrices |
| -- |
Using Relevant Financial Assertions for Planning Purposes |
| -- |
Financial Assertion Help for Non-Auditors |
| -- |
Techniques for Scrutinizing the Number of Key Controls |
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How to Reduce and Improve Controls with Standardization |
| -- |
Practical Ideas for Documentation at International Locations |
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How to Create an Effective Spreadsheet Control Program |
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How to Create Strong Financial Reporting Controls |
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Tools for Assessing Control Design |
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An Alternative to Gap Remediation |
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Three More Ideas for Improving Documentation |
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Chapter 7 Economical Testing Techniques |
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Testing Control Design and Operating Effectiveness |
| -- |
Practical Steps to Applying Guidance on the Nature, Timing and Extent of Testing |
| -- |
Suggestions for Testing Significant Manual and Non-Routine Transactions |
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Using Update Tests to Ease the Burden of Testing at Year-End |
| -- |
Five Ideas for the Timing of Control Tests |
| -- |
Types of Control Tests and When to Use Them |
| -- |
Why You Should Minimize the Use of Self-Assessment Tests |
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Maximizing Your Auditor?s Reliance on the Work of Others |
| -- |
More Inspiration on Efficient Testing |
| -- |
Chapter 8 Methods for Remediation Madness |
| -- |
Do All Controls Have to Be Remediated? |
| -- |
?For Now? Approach to Remediation |
| -- |
Creating Meaningful Remediation Plans |
| -- |
Nine Practice Tips for the Remediation Phase |
| -- |
Sufficient Periods for Remediated Controls |
| -- |
Steps to Prepare for Re-Testing |
| -- |
Project Management Tools for Remediation |
| -- |
Chapter 9 Taking the Mystery out of Evaluating Deficiencies |
| -- |
Deficiencies Defined |
| -- |
Analytical Steps for Evaluating Deficiencies |
| -- |
Are All Exceptions Considered Deficiencies? |
| -- |
Techniques for Aggregating Deficiencies |
| -- |
Typical Material Weaknesses |
| -- |
Unique Nature of IT General Control Deficiencies |
| -- |
Market?s Reaction to Process Specific versus Pervasive Material Weaknesses |
| -- |
How to Improve Material Weakness Disclosures |
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AS No. 4 and Reporting Whether a Previously Reported Material Weakness Still Exists |
| -- |
Successful Communication of Deficiencies to Management and the Audit Committee |
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Suggestions for Management?s Final Assessment Report |
| -- |
Chapter 10 Common Areas of Concern and How to Address Them |
| -- |
Control Options for the Use of Service Organizations |
| -- |
What to Do With Mergers and Acquisitions Activities |
| -- |
A Unique Solution for Managing the Tax Process |
| -- |
How to Minimize IT Developer Access to Production Issues |
| -- |
What to Do When Your ERP System Is Not Compatible with your Access Controls |
| -- |
Tips for Changing ERP Systems and Staying SOX Compliant |
| -- |
Practical Ideas for Document Retention Requirements |
| -- |
Thoughts on Changing Accounting Firms |
| -- |
Chapter 11 Understanding The SEC?s Guidance for Management |
| -- |
Evaluation Process |
| -- |
Reporting Considerations |
| -- |
Rule Amendments and Other SEC Guidance Related to Internal Control Over Financial Reporting |
| -- |
Chapter 12 The PCAOB?s Auditing Standard No. 5: |
| -- |
Eight Concepts to Focus the Audit on Matters Most Important to Internal Control |
| -- |
New Emphasis on Entity-Level Controls |
| -- |
Importance of a Fraud Risk Assessment |
| -- |
Tips to Eliminate Unnecessary Procedures |
| -- |
Scaling Audits for Smaller Companies |
| -- |
Appendix A: Simplified Sample Entity-Level Control Matrices |
| -- |
Appendix B: COSO?s Internal Controls Checklist for Entity-Level Controls |
| -- |
Appendix C: Standardized Period-End Process Control Matrix |
| -- |
Appendix D: PCAOB Staff Question and Answer Index |
| -- |
Appendix E: SEC Office of the Chief Accountant Frequently Asked Questions Index |
| -- |
Appendix F: Summary of Changes Made to Auditing Standard No. 2 and the Related New Guidance |
| -- |
Index |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Auditing, Internal |
|
|---|
| Topical term or geographic name as entry element |
Small business |
| General subdivision |
Auditing |
| 900 ## - EQUIVALENCE OR CROSS-REFERENCE-PERSONAL NAME [LOCAL, CANADA] |
|---|
| Personal Name |
30816 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Kitap |
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