Internal Control - Integrated Framework and Compendium - BUNDLE
- Item No. : 6280
- Publisher : American Institute of Certified Public Accountants (AICPA)
- Publish Date : May 2013
- Media : Paperback
- Member Price : $216.00
- Non-Member Price : $270.00
Save when you purchase the Internal Control – Integrated Framework and Compendium Bundle
Lays out the definition, and limitations, of internal control, and the requirements for an effective system of internal control, including a description of the roles of components and principles.
Highlights several important enhancements and clarifications that are intended to ease use and application of the Framework.
A glossary of key terminology, a discussion of roles and responsibilities of both responsible and external parties,
A discussion of the methodology used for revising the Framework,
A discussion of comment letters received during the public exposures of the proposed drafts of the Framework,
A summary of changes to the COSO Internal Control-Integrated Framework (1992), and
A comparison with the COSO Enterprise Risk Management-Integrated Framework.
You will receive a link inside of the book to an Excel file containing four different templates from the Illustrative Tools, including:
ComponentsPrinciplesDeficienciesYou may customize the blank templates to match the facts and circumstances in your particular organization for your assessment process.The Bundle also incudes:Internal Control Over External Financial Reporting: A Compendium of Approaches and Examples — This publication has been developed to assist those users of the Internal Control – Integrated Framework (2013) who are responsible for designing, implementing, and conducting a system of internal control over external financial reporting that supports the preparation of financial statements and other external financial reporting.
Also available individually: