Executive's guide to COSO internal controls : (Record no. 21028)

MARC details
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001 - CONTROL NUMBER
control field ocn865537027
003 - CONTROL NUMBER IDENTIFIER
control field OCoLC
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20230823094828.0
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION
fixed length control field m o d
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cr cnu---unuuu
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 131217s2013 nju o 000 0 eng d
040 ## - CATALOGING SOURCE
Original cataloging agency YDXCP
Language of cataloging eng
Description conventions pn
Transcribing agency YDXCP
Modifying agency IDEBK
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-- MHW
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-- OCLCQ
-- OCLCF
-- OCLCQ
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-- OCLCQ
019 ## -
-- 865004523
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 1118813774
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9781118813775
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9781118691656
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 1118691652
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9781118813812
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 1118813812
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 1306203996
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9781306203999
028 01 - PUBLISHER NUMBER
Publisher number EB00064268
Source Recorded Books
029 1# - (OCLC)
OCLC library identifier AU@
System control number 000052908286
029 1# - (OCLC)
OCLC library identifier DEBBG
System control number BV042741421
029 1# - (OCLC)
OCLC library identifier DEBBG
System control number BV043396426
029 1# - (OCLC)
OCLC library identifier DEBSZ
System control number 399573135
029 1# - (OCLC)
OCLC library identifier DEBSZ
System control number 423108670
029 1# - (OCLC)
OCLC library identifier DEBSZ
System control number 449403807
029 1# - (OCLC)
OCLC library identifier DKDLA
System control number 820120-katalog:000671119
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)865537027
Canceled/invalid control number (OCoLC)865004523
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HD58.9
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS
Subject category code subdivision 082000
Source bisacsh
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS
Subject category code subdivision 041000
Source bisacsh
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS
Subject category code subdivision 042000
Source bisacsh
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS
Subject category code subdivision 085000
Source bisacsh
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 658
-- 658.4
Edition number 22
049 ## - LOCAL HOLDINGS (OCLC)
Holding library MAIN
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Moeller, Robert R.
245 10 - TITLE STATEMENT
Title Executive's guide to COSO internal controls :
Remainder of title understanding and implementing the new framework /
Statement of responsibility, etc by Robert R. Moeller.
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Hoboken :
Name of publisher, distributor, etc John Wiley,
Date of publication, distribution, etc 2013.
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource (pages).
336 ## -
-- text
-- txt
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337 ## -
-- computer
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-- rdamedia
338 ## -
-- online resource
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-- rdacarrier
490 1# - SERIES STATEMENT
Series statement Wiley Corporate F & A ;
Volume number/sequential designation [bk. 639]
520 ## - SUMMARY, ETC.
Summary, etc Essential guidance on the revised COSO internal controls framework Need the latest on the new, revised COSO internal controls framework? Executive's Guide to COSO Internal Controls provides a step-by-step plan for installing and implementing effective internal controls with an emphasis on building improved IT as well as other internal controls and integrating better risk management processes. The COSO internal controls framework forms the basis for establishing Sarbanes-Oxley compliance and internal controls specialist Robert Moeller looks at topics including the importance of effective system.
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Executive's Guide to COSO Internal Controls; Contents; Preface; CHAPTER ONE Importance of the COSO Internal Control Framework; THE IMPORTANCE OF ENTERPRISE INTERNAL CONTROLS; WHAT ARE ENTERPRISE INTERNAL CONTROLS?; UNDERSTANDING THE COSO INTERNAL CONTROL FRAMEWORK: HOW TO USE THIS BOOK; CHAPTER TWO How We Got Here: Internal Control Background; EARLY DEFINITIONS OF INTERNAL CONTROLS: FOREIGN CORRUPT PRACTICES ACT OF 1977; THE FCPA AND INTERNAL CONTROLS TODAY; EVENTS LEADING UP TO THE TREADWAY COMMISSION; EARLIER AICPA AUDITING STANDARDS: SAS NOS. 55 AND 78; THE TREADWAY COMMITTEE REPORT.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note THE ORIGINAL COSO INTERNAL CONTROL FRAMEWORKTHE SARBANES-OXLEY ACT AND INTERNAL ACCOUNTING CONTROLS; Title I: Public Company Accounting Oversight Board; Title II: Auditor Independence; SOx Title III: Corporate Responsibility; Title IV: Enhanced Financial Disclosures; Title V: Analyst Conflicts of Interest; Titles VI through X: Fraud Accountability and White-Collar Crime; Title XI: Corporate Fraud Accountability; NOTES; CHAPTER THREE COSO Internal Controls: The New Revised Framework; UNDERSTANDING INTERNAL CONTROLS; REVISED FRAMEWORK BUSINESS AND OPERATING ENVIRONMENT CHANGES.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note External Financial Reporting ObjectivesInternal Control Operations Objectives; Internal Control Compliance Objectives; Overlapping Internal Control Objectives; THE REVISED COSO INTERNAL CONTROL FRAMEWORK; COSO INTERNAL CONTROL PRINCIPLES; COSO OBJECTIVES AND BUSINESS OPERATIONS; SOURCES FOR MORE INFORMATION; CHAPTER FOUR COSO Internal Control Components: Control Environment; IMPORTANCE OF THE CONTROL ENVIRONMENT; CONTROL ENVIRONMENT PRINCIPLE 1: INTEGRITY AND ETHICAL VALUES; Establishing an Enterprise Code of Conduct; Affirming Adherence to the Code of Conduct.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note Code Violations and Corrective ActionsCONTROL ENVIRONMENT PRINCIPLE 2: ROLE OF THE BOARD OF DIRECTORS; CONTROL ENVIRONMENT PRINCIPLE 3: THE NEED FOR AUTHORITY AND RESPONSIBILITY; CONTROL ENVIRONMENT PRINCIPLE 4: HUMAN RESOURCE STRENGTHS; Commitment to Competence; Attracting, Developing, and Retaining Individual Employees and Stakeholders; Planning and Preparing for Personnel Succession; CONTROL ENVIRONMENT PRINCIPLE 5: INDIVIDUAL INTERNAL CONTROL RESPONSIBILITIES; Accounting for Internal Controls; Performance Measures, Incentives, and Rewards; COSO CONTROL ENVIRONMENT IN PERSPECTIVE.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note CHAPTER FIVE COSO Internal Control Components: Risk AssessmentRISK ASSESSMENT COMPONENT PRINCIPLES; RISK IDENTIFICATION AND ANALYSIS; RISK RESPONSE STRATEGIES; FRAUD RISK ANALYSIS; COSO RISK ASSESSMENT AND THE REVISED INTERNAL CONTROL FRAMEWORK; NOTES; CHAPTER SIX COSO Internal Control Components: Control Activities; COSO CONTROL ACTIVITY PRINCIPLES; Control Activity Principles: Integration with Risk Assessment; Enterprise-Specific Control Activity Factors; Business Process Control Activities; Types of Transaction Control Activities.
526 ## - STUDY PROGRAM INFORMATION NOTE
Department Economics
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Organizational effectiveness.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Auditing, Internal.
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element BUSINESS & ECONOMICS
General subdivision Industrial Management.
Source of heading or term bisacsh
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element BUSINESS & ECONOMICS
General subdivision Management.
Source of heading or term bisacsh
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element BUSINESS & ECONOMICS
General subdivision Management Science.
Source of heading or term bisacsh
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element BUSINESS & ECONOMICS
General subdivision Organizational Behavior.
Source of heading or term bisacsh
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Auditing, Internal.
Source of heading or term fast
-- (OCoLC)fst00821209
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Organizational effectiveness.
Source of heading or term fast
-- (OCoLC)fst01047852
655 #4 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Electronic books.
800 1# - SERIES ADDED ENTRY--PERSONAL NAME
Personal name Moeller, Robert R.
Title of a work Wiley Corporate F & A ;
Volume/sequential designation bk. 639.
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="http://dx.doi.org/10.1002/9781118691656">http://dx.doi.org/10.1002/9781118691656</a>
Public note Wiley Online Library
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-- 92
-- DG1

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