Internal Controls Policies and Procedures: Steps for Establishing and Enhancing the Companys Program / Edition 1

Paperback (Print)
Buy Used
Buy Used from BN.com
$52.94
(Save 41%)
Item is in good condition but packaging may have signs of shelf wear/aging or torn packaging.
Condition: Used – Good details
Used and New from Other Sellers
Used and New from Other Sellers
from $56.74
Usually ships in 1-2 business days
(Save 36%)
Other sellers (Paperback)
  • All (12) from $56.74   
  • New (7) from $58.83   
  • Used (5) from $56.74   

Overview

Drawing on her many years as a consultant to numerous companies big and small, author Rose Hightower infuses Internal Controls Policies and Procedures with her wealth of experience and knowledge. Instead of reinventing the wheel, your company can use this useful how-to manual to quickly and effectively put a successful program of internal controls in place. Complete with flowcharts and checklists, this essential desktop reference is a best practices model for establishing and enhancing your organization's control framework.

Read More Show Less

Product Details

  • ISBN-13: 9780470287170
  • Publisher: Wiley
  • Publication date: 10/13/2008
  • Edition description: New
  • Edition number: 1
  • Pages: 272
  • Sales rank: 696,687
  • Product dimensions: 8.40 (w) x 10.90 (h) x 0.90 (d)

Meet the Author

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, idealpolicy.com.

Read More Show Less

Table of Contents

How to Use this Manual.

Preface.

Governance Journey.

A01 Big G to little g governance journey.

Appendix: Background for COSO, SOX, PCAOB.

A02 Risk Assessment.

A03 Oversight.

A04 Documentation.

Internal Control Program.

B01 Internal Control Program.

B02 Internal Control Process.

B02a Internal Control Policy and Procedure.

B02b Internal Control Program Charter.

B02c Internal Control Plan.

B03 Authorization and Approval Program.

B03a Delegation of Authority.

B03b Authorization – Delegation, SubDelegation of Authority.

B03c Responsibility, Authority, Support, Counsel, and Inform (RASCI).

B04 Information Technology Program.

B04a End–User Computing—Control of Spreadsheets Policy and Procedure.

B05 Account Reconciliation Program.

B05a Account Reconciliation.

B06 Quarterly Subcertifi cation Program.

B06a Quarterly Subcertifi cation.

B06b Quarterly Subcertifi cation – Matrix.

B06c Quarterly Financial Subcertifi cation Training For First-Time Subcertifiers.

Control Activity Program Testing Guides.

C01 Control Activity Program.

C01a Control Activities Template.

C01b Result of Control Activity Testing.

C01c Internal Control – Planning, Testing, and Remediation Worksheet.

C01d Reporting Scorecard.

C02 AP – Disbursements.

C02a AR – Allowance for Doubtful Accounts.

C02b AR – Cash Applications.

C02c AR – Collections.

C02d AR – Credit Administration.

C02e Cash and Marketable Securities.

C02f Financial Planning and Analysis.

C02g Fixed Assets, Long Lived Assets.

C02h Intercompany Transactions – Cross Charges.

C02i Raw Materials and Inventory.

C02j Journal Entries.

C02k Payroll.

C02l Procurement.

C02m Revenue Recognition.

C02n Retail Sales Orders to Business Partners.

C02o Income Tax.

Appendix.

Internal Control Planning, Testing and Remediation Worksheets.

Acronyms.

References.

Index.

Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star

(0)

4 Star

(0)

3 Star

(0)

2 Star

(0)

1 Star

(0)

Your Rating:

Your Name: Create a Pen Name or

Barnes & Noble.com Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & Noble.com that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & Noble.com does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at BN.com or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation

Reminder:

  • - By submitting a review, you grant to Barnes & Noble.com and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Noble.com Terms of Use.
  • - Barnes & Noble.com reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & Noble.com also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on BN.com. It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

 
Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)