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Steven J. Root

Beyond COSO: Internal Control to Enhance Corporate Governance

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ISBN: 0471391123, 9780471391128
Издательство: Wiley
Год издания: 2000
Страниц: 352
The authoritative, practical guide to internal control after COSO (Committee on Sponsoring Organizations of the Treadway Commission) Beyond COSO unravels the complexities of the COSO Report while providing clear-cut guidelines on how to implement the various internal controls it mandates. Just as important, it builds on the COSO framework to provide a more rigorous system that corporate executives and directors can use to transform the internal control function into a valuable strategic tool for leveraging corporate strengths and improving performance. The first practical guide to complying with COSO Report mandates, Beyond COSO: Clearly explains the intricacies of the COSO Report Describes proven techniques for complying with COSO requirements Provides a detailed account of the internal control oversight process Offers expert recommendations on how to carry out internal control responsibilities more efficiently ...