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"With many years as a consultant to numerous companies big and small, Rose brings a wealth of experience and knowledge to bear on the topic of internal controls in Internal Controls Policies and Procedures. Instead of 'reinventing the wheel,' companies can use this useful how-to manual to quickly put an effective program of?internal controls in place. It will prove to be an invaluable guide to internal auditors at companies of all sizes."
--Mark Greenquist, President and CEO, Telcordia Technologies, Inc.
"I have implemented, used, corrected, reviewed, and enhanced internal controls systems for most of my career. Getting started and following a path, founded in the COSO framework, is oftentimes the most difficult step in the process. What do you have to do? Why do you have to do it? How do you do it, and most important, how do you document what you have done? The author has answered these questions in an easy-to-read format and provided many useful tools and checklists to facilitate the completion of the internal controls process review. An extremely useful tool."
--William H. Hogan, Executive Vice President and Chief Financial Officer, Multi Packaging Solutions, Inc.
"The methodology presented within this publication is complete with flowcharts and checklists, which serve as a desktop reference for all organizations. Internal controls are dynamic and must be periodically reviewed and updated. Internal auditors play an important role in the process, but internal controls are the responsibility of all employees within an organization. I highly recommend this book both to auditors and management as a best practices model for establishing and enhancing their organization's control framework."
--Jim Kaplan, President and CEO, [...], the global resource for auditors, and the recipient of the IIA's 2007 prestigious Bradford Cadmus Memorial Award
"With many years as a consultant to numerous companies big and small, Rose brings a wealth of experience and knowledge to bear on the topic of internal controls in Internal Controls Policies and Procedures. Instead of 'reinventing the wheel,' companies can use this useful how-to manual to quickly put an effective program of?internal controls in place. It will prove to be an invaluable guide to internal auditors at companies of all sizes."
--Mark Greenquist, President and CEO, Telcordia Technologies, Inc.
"I have implemented, used, corrected, reviewed, and enhanced internal controls systems for most of my career. Getting started and following a path, founded in the COSO framework, is oftentimes the most difficult step in the process. What do you have to do? Why do you have to do it? How do you do it, and most important, how do you document what you have done? The author has answered these questions in an easy-to-read format and provided many useful tools and checklists to facilitate the completion of the internal controls process review. An extremely useful tool."
--William H. Hogan, Executive Vice President and Chief Financial Officer, Multi Packaging Solutions, Inc.
"The methodology presented within this publication is complete with flowcharts and checklists, which serve as a desktop reference for all organizations. Internal controls are dynamic and must be periodically reviewed and updated. Internal auditors play an important role in the process, but internal controls are the responsibility of all employees within an organization. I highly recommend this book both to auditors and management as a best practices model for establishing and enhancing their organization's control framework."
--Jim Kaplan, President and CEO, [...], the global resource for auditors, and the recipient of the IIA's 2007 prestigious Bradford Cadmus Memorial Award
ROSE HIGHTOWER, ACCOUNTANT, MSC, has been the owner of IDEAL Consulting Solutions International, LLC, for ten years, consulting in implementing internal controls and policy and procedure programs for large companies. Bringing over twenty years of experience from IBM and serving as finance manager, her program contains practical lessons and simple solutions for any size company. She is known as "The Policy Guru" and offers advice and counsel to clients from her Web site, [...].
How to Use this Manual xi
Preface xiii
Governance Journey 1
A01 Big G to little g governance journey 3
Appendix: Background for COSO, SOX, PCAOB 7
A02 Risk Assessment 10
A03 Oversight 16
A04 Documentation 20
Internal Control Program 25
B01 Internal Control Program 27
B02 Internal Control Process 37
B02a Internal Control Policy and Procedure 52
B02b Internal Control Program Charter 55
B02c Internal Control Plan 57
B03 Authorization and Approval Program 69
B03a Delegation of Authority 73
B03b Authorization - Delegation, SubDelegation of Authority 79
B03c Responsibility, Authority, Support, Counsel, and Inform (RASCI) 83
B04 Information Technology Program 87
B04a End-User Computing-Control of Spreadsheets Policy and Procedure 95
B05 Account Reconciliation Program 97
B05a Account Reconciliation 101
B06 Quarterly Subcertification Program 105
B06a Quarterly Subcertification 120
B06b Quarterly Subcertification - Matrix 122
B06c Quarterly Financial Subcertification Training For First-Time Subcertifiers 124
Control Activity Program Testing Guides 133
C01 Control Activity Program 135
C01a Control Activities Template 147
C01b Result of Control Activity Testing 148
C01c Internal Control - Planning, Testing, and Remediation Worksheet 149
C01d Reporting Scorecard 151
C02 AP - Disbursements 153
C02a AR - Allowance for Doubtful Accounts 158
C02b AR - Cash Applications 162
C02c AR - Collections 166
C02d AR - Credit Administration 169
C02e Cash and Marketable Securities 172
C02f Financial Planning and Analysis 176
C02g Fixed Assets, Long Lived Assets 179
C02h Intercompany Transactions - Cross Charges 183
C02i Raw Materials and Inventory 187
C02j Journal Entries 194
C02k Payroll 197
C02l Procurement 201
C02m Revenue Recognition 205
C02n Retail Sales Orders to Business Partners 209
C02o Income Tax 213
Appendix
Internal Control Planning, Testing and Remediation Worksheets 217
Acronyms 263
References 265
Index 267
| Erscheinungsjahr: | 2008 |
|---|---|
| Fachbereich: | Betriebswirtschaft |
| Genre: | Importe, Wirtschaft |
| Rubrik: | Recht & Wirtschaft |
| Medium: | Taschenbuch |
| Inhalt: | 288 S. |
| ISBN-13: | 9780470287170 |
| ISBN-10: | 0470287179 |
| Sprache: | Englisch |
| Einband: | Kartoniert / Broschiert |
| Autor: | Hightower, Rose |
| Hersteller: |
Wiley
John Wiley & Sons |
| Verantwortliche Person für die EU: | Wiley-VCH GmbH, Boschstr. 12, D-69469 Weinheim, product-safety@wiley.com |
| Maße: | 280 x 216 x 16 mm |
| Von/Mit: | Rose Hightower |
| Erscheinungsdatum: | 01.11.2008 |
| Gewicht: | 0,731 kg |
ROSE HIGHTOWER, ACCOUNTANT, MSC, has been the owner of IDEAL Consulting Solutions International, LLC, for ten years, consulting in implementing internal controls and policy and procedure programs for large companies. Bringing over twenty years of experience from IBM and serving as finance manager, her program contains practical lessons and simple solutions for any size company. She is known as "The Policy Guru" and offers advice and counsel to clients from her Web site, [...].
How to Use this Manual xi
Preface xiii
Governance Journey 1
A01 Big G to little g governance journey 3
Appendix: Background for COSO, SOX, PCAOB 7
A02 Risk Assessment 10
A03 Oversight 16
A04 Documentation 20
Internal Control Program 25
B01 Internal Control Program 27
B02 Internal Control Process 37
B02a Internal Control Policy and Procedure 52
B02b Internal Control Program Charter 55
B02c Internal Control Plan 57
B03 Authorization and Approval Program 69
B03a Delegation of Authority 73
B03b Authorization - Delegation, SubDelegation of Authority 79
B03c Responsibility, Authority, Support, Counsel, and Inform (RASCI) 83
B04 Information Technology Program 87
B04a End-User Computing-Control of Spreadsheets Policy and Procedure 95
B05 Account Reconciliation Program 97
B05a Account Reconciliation 101
B06 Quarterly Subcertification Program 105
B06a Quarterly Subcertification 120
B06b Quarterly Subcertification - Matrix 122
B06c Quarterly Financial Subcertification Training For First-Time Subcertifiers 124
Control Activity Program Testing Guides 133
C01 Control Activity Program 135
C01a Control Activities Template 147
C01b Result of Control Activity Testing 148
C01c Internal Control - Planning, Testing, and Remediation Worksheet 149
C01d Reporting Scorecard 151
C02 AP - Disbursements 153
C02a AR - Allowance for Doubtful Accounts 158
C02b AR - Cash Applications 162
C02c AR - Collections 166
C02d AR - Credit Administration 169
C02e Cash and Marketable Securities 172
C02f Financial Planning and Analysis 176
C02g Fixed Assets, Long Lived Assets 179
C02h Intercompany Transactions - Cross Charges 183
C02i Raw Materials and Inventory 187
C02j Journal Entries 194
C02k Payroll 197
C02l Procurement 201
C02m Revenue Recognition 205
C02n Retail Sales Orders to Business Partners 209
C02o Income Tax 213
Appendix
Internal Control Planning, Testing and Remediation Worksheets 217
Acronyms 263
References 265
Index 267
| Erscheinungsjahr: | 2008 |
|---|---|
| Fachbereich: | Betriebswirtschaft |
| Genre: | Importe, Wirtschaft |
| Rubrik: | Recht & Wirtschaft |
| Medium: | Taschenbuch |
| Inhalt: | 288 S. |
| ISBN-13: | 9780470287170 |
| ISBN-10: | 0470287179 |
| Sprache: | Englisch |
| Einband: | Kartoniert / Broschiert |
| Autor: | Hightower, Rose |
| Hersteller: |
Wiley
John Wiley & Sons |
| Verantwortliche Person für die EU: | Wiley-VCH GmbH, Boschstr. 12, D-69469 Weinheim, product-safety@wiley.com |
| Maße: | 280 x 216 x 16 mm |
| Von/Mit: | Rose Hightower |
| Erscheinungsdatum: | 01.11.2008 |
| Gewicht: | 0,731 kg |
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