Internal Controls Guide (Third Edition)Topics and Contents |
| Understanding Control, Assessing Control Risk, And Evaluating Controls |
| Controls And Enterprise Risk Management |
| The Effects Of Technology On Control |
| Special Attention To Fraud Detection Issues |
| A Recommended Approach To Designing And Evaluating Controls: Identify The Critical Elements Of Internal Control |
| Six Useful Tools Of The Trade Their Application In The Design And Evaluation Of Controls |
| Expanded Treatment Of Tests Of Controls Via Statistical Method Practical Considerations |
| How To Formulate An Audit Plan: Selecting The Right Mix Of Tests Of Control Substantive And Dual Purpose Tests |
| How To Design And Evaluate Internal Controls For The Revenue Or Income-Producing Cycle |
| How To Design And Evaluate Internal Controls For The Cost Of Sales Or Production Cycle |
| How To Design And Evaluate Internal Controls For Financing And Nonroutine Transactions |
| How To Handle Control Concerns Unique To Computer Systems |
| Putting It All Together: How To Produce A Global Picture Of An Entity's Controls |
| How To Prepare Effective Management Letters |
| Performing Attest Engagements To Report On Entities’ Internal Control And PCAOB-Prescribed Audits Of Controls Over Financial Reporting |
| Control Problems By Industry Type |
| Reporting Issues |
| Adapting The Design And Evaluation Of Controls To Not-For-Profit Entities |
| Litigation Support Considerations |
| Overview, Challenges For The Future, And Unanswered Questions |