Internal Controls Toolkit

Name: Internal Controls Toolkit
Brand: Wiley-ISTE
Price: 60.99 EUR
Availability: OnlineOnly

Christine H. Doxey(Autor*in)

Wiley-ISTE (Verlag)

1. Auflage

Erschienen am 16. Juli 2019

416 Seiten

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978-1-119-55440-0 (ISBN)

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Beschreibung

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Inhalt

Cover
Title Page
Copyright
Contents
Introduction to the Internal Controls Toolkit
Introduction
Internal Controls and Fraud Prevention
Internal Controls and Fraud Prevention: Additional Statistics
Who Will Benefit from This Toolkit
About the Standards of Internal Control
General Standards of Internal Control
How This Toolkit is Organized
Chapter 1: Background on Internal Controls
The Goals and Challenges of Internal Controls
Risk-Based Internal Controls
Application of Internal Controls
The Three Critical Corporate Controls
The Background and History of Internal Controls
Enterprise Risk Management (ERM) Integrated Framework-2004 and 2013
Example: Enterprise Risk Management (ERM) and the Application to the Procure to Pay (P2P) Cycle
An ERM Checklist
Internal Control over Financial Reporting-Guidance for Smaller Public Companies-2006
Guidance on Monitoring Internal Control Systems-2009
Definition and Objectives of Internal Controls
Types of Internal Controls and Control Mechanisms
Leveraging the Standards of Internal Control to Implement a Controls Self-Assessment (CSA) Program
Ethics and "Tone at the Top"
What is "tone at the top"?
What are the components of an effective ethics policy?
What are the components of a well-defined code of conduct?
What are examples of poor "tone at the top"?
Code of Conduct Considerations
Entity-Level Controls
Benefits for Entity-Level Controls
"Tone at the Top"
Roles and Responsibilities for Internal Control
Chapter 2: The Order to Cash (O2C) Process
Introduction
Process Overview
Application of Internal Controls
Metrics
Sub-Processes
2.1 Order Entry/Edit
Introduction
2.2 Export Controls
Introduction
Application of Internal Controls
2.3 Sales Contracts
Introduction
2.4 Credit
Introduction
2.5 Shipping
Introduction
2.6 Revenue Recognition/Billing
Introduction
2.7 Accounts Receivable (AR)
Introduction
2.8 Collection
Introduction
2.9 Cash Receipts and Application
Introduction
2.10 Price Establishment
Introduction
2.11 Promotional Activities
Introduction
Chapter 3: Treasury Process
Introduction
Process Overview
Metrics
Application of Internal Controls
Sub-Processes
3.1 General Treasury Controls
Introduction
3.2 Financing Operations
Introduction
3.3 Investment of Available Funds
Introduction
3.4 Foreign Exchange
Introduction
Chapter 4: Procure to Pay (P2P) Process
Introduction
Consider Automation to Mitigate Risk in the P2P Process
Process Overview
Application of Internal Controls
Metrics
Sub-Processes
4.1 Supplier Selection and Management
Introduction
4.2 Purchasing/Ordering
Introduction
4.3 Import Controls
Introduction
4.4 Receiving
Introduction
4.5 Accounts Payable
Introduction
4.6 The Payment Process-General
Introduction
4.7 The Payment Process-Travel and Entertainment
Introduction
4.8 Research and Product Development
Introduction
4.9 Procurement Cards (P-Cards)
Introduction
Chapter 5: Hire to Retire (H2R) Process
Introduction
Process Overview
Metrics
Application of Internal Controls
The Health Insurance Portability and Accountability Act (HIPAA) Security Rule
Sub-Processes
5.1 Payroll Preparation and Security
Introduction
5.2 Payroll Payment Controls
Introduction
5.3 Distribution of Payroll
Introduction
5.4 Compensation and Benefits
Introduction
5.5 Hiring and Termination
Introduction
5.6 Education, Training, and Development
Introduction
5.7 Contingent Workforce
Introduction
Chapter 6: The Supply Chain Process
Introduction
Process Overview
Metrics
Application of Internal Controls
Sub-Processes
6.1 Planning and Control
Introduction
6.2 Inventory Control
Introduction
6.3 Inventory Verification
Introduction
6.4 Inventory Valuation
Introduction
6.5 Product Cost Management
Introduction
6.6 Original Equipment Manufacturers (OEMs)/Alliance Partners
Introduction
6.7 Supply Chain Security
Introduction
6.8 Transportation and Logistics
Introduction
Chapter 7: Record to Report (R2R)
Introduction
Process Overview
Metrics
Differences Between IFRS and U.S. GAAP That Impact the R2R Process
Application of Internal Controls
Sub-Processes
7.1 International Transfer Pricing
Introduction
7.2 Intercompany Transactions
Introduction
7.3 Accumulation of Financial Information
Introduction
7.4 Processing and Reporting of Financial Information (The Final Mile)
Introduction
7.5 Fixed Assets
Introduction
Chapter 8: Government Contracts
Introduction
Application of Internal Controls
Process Overview
Metrics
Sub-Processes
8.1 U.S. Government Contracts-General
Introduction
8.2 U.S. Government Contracts-Non-Commercial Products
Introduction
8.3 U.S. Government Contracts-Commercial Products
Introduction
8.4 Contracts with State and Local Governments and Educational Institutions Within the United States
Introduction
8.5 Contracts with Governments Outside the United States
Introduction
Chapter 9: Records and Information Management
Introduction
Process Overview
Metrics
Application of Internal Control and Definitions
General Data Protection Regulation (GDPR)
The Health Insurance Portability and Accountability Act (HIPAA)
Sub-Processes
9.1 Standards of Internal Control Responsibilities
9.2 Standards of Internal Record-Keeping Requirements
Introduction
Chapter 10: Computer, Telecommunications, and Systems Controls
Introduction
Process Overview
Metrics
Application of Internal Controls
SAE 18
Sub-Processes
10.1 Owners, Users, and Service Providers
Introduction
Definitions
10.2 Physical Security and Environmental Controls
Introduction
10.3 Computer Access Control
Introduction
Definitions
10.4 Network Operations and Security Controls
Introduction
Definitions
10.5 Systems Development Methodology
Introduction
10.6 Change Management
Introduction
Definitions
10.7 Computer and Telecommunications Backup for Production Restart/Recovery
Introduction
10.8 Disaster Recovery and Business Contingency Planning
Introduction
Definitions
10.9 Input Controls
Introduction
10.10 Output Controls
Introduction
10.11 Paperless Transactions, Electronic Commerce, and EDI
Introduction
Definitions
10.12 Non-Company Networks and Bulletin Boards
Introduction
Vulnerability and Threat Management
Definitions
Chapter 11: Protection of Assets: Human, Physical, and Intellectual
Introduction
Process Overview
Metrics
Application of Internal Control
Sub-Processes
11.1 Security Framework
Introduction
11.2 Perimeter Security
Introduction
11.3 Interior Security
Introduction
11.4 Protecting Intellectual Property
Introduction
Chapter 12: The Insurance Process
Introduction
Process Overview
Metrics
Application of Internal Controls
Sub-processes
12.1 Protection Against Physical Damage and Other Accidents
Introduction
12.2 Insurance (Property and Casualty Risks)
Introduction
12.3 Business Continuity
Chapter 13: Environmental, Health, and Safety (EH&S)
Introduction
Process Overview
Metrics
Application of Internal Control
Sub-Processes
13.1 General Controls
Chapter 14: Customer Services
Introduction
Process Overview
Metrics
Application of Internal Control
Sub-Processes
14.1 Policy
Introduction
14.2 Call Center Management
Introduction
14.3 Warranty
Introduction
14.4 Support Sales
Introduction
Chapter 15: Professional Services (PS)
Introduction
Process Overview
Metrics
Application of Internal Controls
Sub-Processes
15.1 General Controls
Introduction
15.2 Opportunity-Bid Process
Introduction
15.3 Program Management
Introduction
15.4 Customer Order Management
Introduction
Chapter 16: Entity-Level Controls
Introduction
Process Overview
Metrics
Application of Internal Controls
Sub-Processes
16.1 Compliance and Compliance Screening
Introduction
16.2 Internal Controls Roles and Responsibilities
Introduction
16.3 Entity Management Controls
Introduction
16.4 Audit Committee Controls
Introduction
Glossary
Addendum-Additional Tools
Example Internal Controls Policy
Introduction and Scope
Internal Controls Requirements
The Internal Control Environment
The Internal Control Process
Control Mechanisms
Roles and Responsibilities
Example Delegation of Authority (DoA) Policy
Introduction and Scope
Detailed Delegation
Restrictions/Exceptions/Powers Reserved
Corporate Governance
Disclosure
Financial Matters
Audit and Non-Audit Services
Compensation
Officers
Waivers
Other Matters
Delegation of Primary Authority
Compliance and Controls
Definitions
Example Segregation of Duties (SoD) Policy
Example System Access (SA) Policy
Introduction and Scope
Responsibilities
Control Mechanisms
Example Pricing Policy
Introduction and Scope
Customer Contracts and Sales Offerings
Testing Internal Controls and Selecting Sample Sizes
Guiding Principles for Sample Size Selection
Testing Techniques
Evaluating Internal Control Deficiencies
Internal Controls Remediation
Index
EULA

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