Internal Controls Guide, 3rd Edition

  • Item No. : 6171
  • ISBN : 0-8080-9004-6
  • Publisher : CCH
  • Publish Date : September 2005
  • Authors : Wanda A. Wallace
  • Media : Paperback with CD/DVD
  • Page count : 1900
  • Dimensions : 7 x 10
  • Member Price : $199.00
  • Non-Member Price : $199.00

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This guide, previously published as Handbook of Internal Accounting Controls, describes the critical elements of internal control as necessitated by the Sarbanes-Oxley Act of 2002. It is a roadmap for effective and efficient planning for control documentation, monitoring, and follow-up activities for the major operating cycles of a business.

The requirements of Auditing Standard No. 2 are reflected in forms, checklists, and efficiency suggestions throughout the book, including:
  • Assessing control risk and evaluating controls
  • Designing and evaluating controls for the income-producing and production cycles and financing and nonroutine transactions
  • Fraud detection
  • Statistical method practical considerations
  • Preparing effective management letters and attest engagements