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Executive's Guide to COSO Internal Controls: Understanding and Implementing the New Framework
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From the Inside Flap
First released in 1992, the COSO (Committee of Sponsoring Organizations) internal control framework has become a standard internal control assessment measure for AICPA public accountants, Sarbanes-Oxley internal control rules, internal auditors, and others worldwide. Now after more than twenty years, COSO has released the first revision to this internal control framework, which includes financial and nonfinancial reporting, as well as improved guidance for IT controls, risk management and fraud consideration objectives, guidance that were not included in the original model. Executive's Guide to COSO Internal Controls provides all the guidance you need to remain fully compliant with the 2013 version of the COSO framework. This book provides an executive-level description of the new COSO 2013 internal control framework, exploring the components of the new framework, as well as the elements particularly important to enterprise business operations. Looking at COSO's three-dimensional framework and the importance of the internal control framework's elements, topics covered include COBIT and both ISO internal control and risk management standards, with an emphasis on building and implementing effective enterprise internal controls. Written by renowned risk management leader Robert Moeller, Executive's Guide to COSO Internal Controls presents straightforward guidance on: The importance of effective systems on internal controls in today's enterprises The new COSO 2013 framework for effective enterprise internal controls with detailed sections covering each of its elements What has changed since the older 1990s internal control framework How to incorporate improved risk management processes as part of the new COSO 2013 framework The importance of IT systems and processes under the new COSO 2013 framework Risk management techniques under the new COSO 2013 framework Read Executive's Guide to COSO Internal Controls for the ultimate executive guide to changing systems and processes when implementing the new COSO 2013 framework.
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From the Back Cover
EXECUTIVE'S GUIDE TO COSO INTERNAL CONTROLS Understanding and Implementing the New Framework First released in 1992, the COSO (Committee of Sponsoring Organizations) internal control framework has become a standard internal control assessment measure for AICPA public accountants, Sarbanes-Oxley internal control rules, internal auditors, and others worldwide. Now after more than twenty years, COSO has released the first revision to this internal control framework, which includes financial and nonfinancial reporting, as well as improved guidance for IT controls, risk management and fraud consideration objectives, guidance that were not included in the original model. Executive's Guide to COSO Internal Controls provides all the guidance you need to remain fully compliant with the 2013 version of the COSO framework. This book provides an executive-level description of the new COSO 2013 internal control framework, exploring the components of the new framework, as well as the elements particularly important to enterprise business operations. Looking at COSO's three-dimensional framework and the importance of the internal control framework's elements, topics covered include COBIT and both ISO internal control and risk management standards, with an emphasis on building and implementing effective enterprise internal controls. Written by renowned risk management leader Robert Moeller, Executive's Guide to COSO Internal Controls presents straightforward guidance on: The importance of effective systems on internal controls in today's enterprises The new COSO 2013 framework for effective enterprise internal controls with detailed sections covering each of its elements What has changed since the older 1990s internal control framework How to incorporate improved risk management processes as part of the new COSO 2013 framework The importance of IT systems and processes under the new COSO 2013 framework Risk management techniques under the new COSO 2013 framework Read Executive's Guide to COSO Internal Controls for the ultimate executive guide to changing systems and processes when implementing the new COSO 2013 framework.
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Product details
Hardcover: 304 pages
Publisher: Wiley; 1 edition (December 31, 2013)
Language: English
ISBN-10: 1118626419
ISBN-13: 978-1118626412
Product Dimensions:
7.3 x 1.1 x 10.2 inches
Shipping Weight: 1.6 pounds (View shipping rates and policies)
Average Customer Review:
4.2 out of 5 stars
7 customer reviews
Amazon Best Sellers Rank:
#758,229 in Books (See Top 100 in Books)
In my role supporting enterprise risk management, I found this book a good quick read to make sure you're caught up on COSO 2013 updates and also provides a good primer overall on risk management and internal controls. This book in combination with ISO 31000 Risk Management is enough to give any organization the basic building blocks required for setting up / assessing / or further enhancing their risk management and internal controls program. I appreciated the direct style of the writing that skipped right into the meat of what we need to know and how to apply it to a wide range of situations.
Content is well organized but very nuts & bolts. In particular, the inclusion of in-practice triumphs and failures would make me feel less cheated for the price I paid.
Got for school. It was fine
Good book, have some usefull information.In the begining is a bit slow when it start with the history.
Took this course for CPE credit. Purchased additional copies as gifts for clients, an excellent reference.
requirement
Good
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