Internal Controls Guide, 3rd Edition
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:
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