TAILIEUCHUNG - Internal Control over Financial Reporting – Guidance for Smaller Public Companies Volume I : Executive Summary

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) in 1992 issued Internal Control – Integrated Framework to help businesses and other entities assess and enhance their internal control systems. Since that time the Framework has been recognized by executives, board members, regulators, standard setters, professional organizations and others as an appropriate comprehensive Framework for internal control. Also, changes have taken place in the financial reporting and related legal and regulatory environments. Significantly, the Sarbanes-Oxley Act was enacted into United States law in 2002. Among its provisions, Section 404 requires management of public companies to annually assess and report on the effectiveness of internal control over financial. | Internal Control over Financial Reporting -Guidance for Smaller Public Companies Volume I Executive Summary Committee of Sponsoring Organizations of the Treadway Commission Board Members Nick Cyprus Financial Executives International Larry E. Rittenberg COSO Chair Mark Beasley American Accounting Association Charles E. Landes David A. Richards American Institute of Certified The Institute of Internal Auditors Public Accountants PricewaterhouseCoopers LLP - Author Principal Contributors Miles Everson Project Leader Frank Martens Partner Director New York City Vancouver Canada Frank Frabizzio Tom Hyland Jeffrey Thomson Institute of Management Accountants Paul Tarwater Mark Cohen Partner Partner Partner Senior Manager Philadelphia New York City Dallas Boston Erinn Hansen Mario Patone Chris Paul Shurjo Sen Senior Manager Manager Senior Associate Manager Philadelphia Philadelphia Boston New York City Project Task Force to COSO Guidance Deborah Lambert Chair Christine Bellino Partner Jefferson Wells International Inc. Johnson Lambert Co. Rudolph J. J. McCue Douglas F. Prawitt WHPH Inc. Professor of Accounting Brigham Young University Joseph V. Carcello Professor of Accounting University of Tennessee Malcolm Schwartz CRS Associates LLC Members at Large Carolyn V. Aver Kristine M. Brands Serena Dávila Gus Hernandez CFO Director of Financial Systems Director for Private Companies Partner Agile Software Corporation Inamed A Division of Allergan Small Business Deloitte Touche LLP Brian O Malley Andrew Pinnero Financial Executives International Pamela S. Prior James K. Smith III Chief Audit Executive JLC Veris Consulting LLC Director of Internal Control Analysis Vice President CFO Nasdaq Dan Swanson President and CEO Dan Swanson Associates Dominique Vincenti Director of Professional Practice The Institute of Internal Auditors Tasty Baking Company Kenneth W. Witt American Institute of Certified Public Accountants Phonon Corp. Observer Jennifer Burns Professional Accounting .

• Kế toán - Kiểm toán
• IT Auditing
• separate discipline
• Process Environment
• paperless trails
• IT governance
• programmed control
• Auditing services
• Assurance services
• Financial statement auditing
• Auditing business processes
• Auditing internal control
• Auditing the purchasing process
• Auditing the financing
• Internal auditing services
• Auditing demands logic
• Financial statement auditing environment
• Auditing environment
• Protect information systems
• Auditing Techniques
• Audit process
• Auditing entity level controls
• Auditing data centers
• Auditing Routers
• Auditing Windows Operating Systems
• Auditing databases
• Auditing storage
• Auditing WLAN
• Auditing Cloud Computing