The Internal Controls 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.

• Assessing control risk and evaluating controls
• Designing and evaluating controls for the income-producing and production cycles and financing and nonroutine transactions
• Fraud detection
• Statistical method practical considerations
• Preparing effective management letters and attest engagements

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