Executive's Guide to COSO Internal Controls: Understanding and Implementing the New Framework
- 6h 43m
- Robert R. Moeller
- John Wiley & Sons (US)
- 2014
Essential guidance on the revised COSO internal controls framework
Need the latest on the new, revised COSO internal controls framework? Executive's Guide to COSO Internal Controls provides a step-by-step plan for installing and implementing effective internal controls with an emphasis on building improved IT as well as other internal controls and integrating better risk management processes. The COSO internal controls framework forms the basis for establishing Sarbanes-Oxley compliance and internal controls specialist Robert Moeller looks at topics including the importance of effective systems on internal controls in today's enterprises, the new COSO framework for effective enterprise internal controls, and what has changed since the 1990s internal controls framework.
- Written by Robert Moeller, an authority in internal controls and IT governance
- Practical, no-nonsense coverage of all three dimensions of the new COSO framework
- Helps you change systems and processes when implementing the new COSO internal controls framework
- Includes information on how ISO internal control and risk management standards as well as COBIT can be used with COSO internal controls
- Other titles by Robert Moeller: IT Audit, Control, and Security, Executives Guide to IT Governance
Under the Sarbanes-Oxley Act, every corporation has to assert that their internal controls are adequate and public accounting firms certifying those internal controls are attesting to the adequacy of those same internal controls, based on the COSO internal controls framework. Executive's Guide to COSO Internal Controls thoroughly considers improved risk management processes as part of the new COSO framework; the importance of IT systems and processes; and risk management techniques.
About the Author
ROBERT R. MOELLER, CPA, CISA, CISSP, is an internal audit specialist and project manager with a strong understanding of information systems, corporate governance, and security. He has over twenty-five years of experience in internal auditing, ranging from launching new internal audit functions in several companies to serving as audit director for a Fortune 50 corporation. He held positions with Grant Thornton (National Director of Computer Auditing) and Sears Roebuck (Audit Director). He is the former president of the Institute of Internal Auditors' Chicago chapter and has served on the IIA's International Advanced Technology Committee. He is also the former chair of the AICPA's Computer Audit Subcommittee. Moeller has written six other books.
In this Book
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Importance of the COSO Internal Control Framework
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How We Got Here—Internal Control Background
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COSO Internal Controls—The New Revised Framework
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COSO Internal Control Components—Control Environment
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COSO Internal Control Components—Risk Assessment
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COSO Internal Control Components—Control Activities
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COSO Internal Control Components—Information and Communication
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COSO Internal Control Components—Monitoring Activities
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COSO Internal Control GRC Operations Controls
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COSO Reporting Processes
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COSO Legal, Regulatory, and Compliance Objectives
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Internal Control Entity and Organizational GRC Relationships
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COSO, Service Management, and Effective IT Controls
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Cloud Computing, Virtualization, and Wireless Networks
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Another Framework—COSO ERM
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Understanding and Using COBIT
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ISO Internal Control and Risk Management Standards
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COSO Internal Controls in the Board Room
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Service Organization Control Reports and COSO Internal Controls
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Implementing the Revised COSO Internal Control Framework
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