Internal controls toolkit /

Internal controls toolkit /

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Bibliographic Details
Author / Creator:Doxey, Christine H., 1955- author.
Imprint:Hoboken, New Jersey : John Wiley & Sons, Inc., [2019]
Description:x, 405 pages ; 24 cm.
Language:English
Series:Wiley corporate F&A
Wiley corporate F & A.
Subject:
Managerial accounting.
Auditing, Internal.
Corporate governance.
Auditing, Internal.
Corporate governance.
Managerial accounting.
Format: Print Book
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/11914784
Hidden Bibliographic Details
ISBN:9781119554394
111955439X
Notes:Includes bibliographical references and index.
Other form:Online version: Doxey, Christine H., 1955- author. Internal controls toolkit First Edition. Wiley : Hoboken, New Jersey, [2019] 9781119554400
Table of Contents:
  • Introduction to the Internal Controls Toolkit
  • Introduction
  • General Standards of Internal Control
  • How This Toolkit is Organized
  • Chapter 1. Background on Internal Controls
  • The Goals and Challenges of Internal Controls
  • Enterprise Risk Management (ERM) Integrated Framework-2004 and 2013
  • Leveraging the Standards of Internal Control to Implement a Controls Self-Assessment (CSA) Program
  • Ethics and "Tone at the Top"
  • Code of Conduct Considerations
  • Entity-Level Controls
  • Roles and Responsibilities for Internal Control
  • Chapter 2. The Order to Cash (02C) Process
  • Introduction
  • Process Overview
  • Application of Internal Controls
  • Metrics
  • Sub-Processes
  • 2.1. Order Entry/Edit
  • 2.2. Export Controls
  • 2.3. Sales Contracts
  • 2.4. Credit
  • 2.5. Shipping
  • 2.6. Revenue Recognition/Billing
  • 2.7. Accounts Receivable (AR)
  • 2.8. Collection
  • 2.9. Cash Receipts and Application
  • 2.10. Price Establishment
  • 2.11. Promotional Activities
  • Chapter 3. Treasury Process
  • Introduction
  • Process Overview
  • Metrics
  • Application of Internal Controls
  • Sub-Processes
  • 3.1. General Treasury Controls
  • 3.2. Financing Operations
  • 3.3. Investment of Available Funds
  • 3.4. Foreign Exchange
  • 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
  • 4.2. Purchasing/Ordering
  • 4.3. Import Controls
  • 4.4. Receiving
  • 4.5. Accounts Payable
  • 4.6. The Payment Process-General
  • 4.7. The Payment Process-Travel and Entertainment
  • 4.8. Research and Product Development
  • 4.9. Procurement Cards (P-Cards)
  • 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
  • 5.2. Payroll Payment Controls
  • 5.3. Distribution of Payroll
  • 5.4. Compensation and Benefits
  • 5.5. Hiring and Termination
  • 5.6. Education, Training, and Development
  • 5.7. Contingent Workforce
  • Chapter 6. The Supply Chain Process
  • Introduction
  • Process Overview
  • Metrics
  • Application of Internal Controls
  • Sub-Processes
  • 6.1. Planning and Control
  • 6.2. Inventory Control
  • 6.3. Inventory Verification
  • 6.4. Inventory Valuation
  • 6.5. Product Cost Management
  • 6.6. Original Equipment Manufacturers (OEMs)/Alliance Partners
  • 6.7. Supply Chain Security
  • 6.8. Transportation and Logistics
  • 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
  • 7.2. Intercompany Transactions
  • 7.3. Accumulation of Financial Information
  • 7.4. Processing and Reporting of Financial Information (the Final Mile)
  • 7.5. Fixed Assets
  • Chapter 8. Government Contracts
  • Introduction
  • Application of Internal Controls
  • Process Overview
  • Metrics
  • Sub-Processes
  • 8.1. U.S. Government Contracts-General
  • 8.2. U.S. Government Contracts-Non-Commercial Products
  • 8.3. U.S. Government Contracts-Commercial Products
  • 8.4. Contracts with State and Local Governments and Educational Institutions Within the United States
  • 8.5. Contracts with Governments Outside the United States
  • Chapter 9. Records and Information Management
  • Introduction
  • Process Overview
  • Metrics
  • Application of Internal Controi 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
  • 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
  • 10.2. Physical Security and Environmental Controls
  • 10.3. Computer Access Control
  • 10.4. Network Operations and Security Controls
  • 10.5. Systems Development Methodology
  • 10.6. Change Management
  • 10.7. Computer and Telecommunications Backup for Production Restart/Recovery
  • 10.8. Disaster Recovery and Business Contingency Planning
  • 10.9. Input Controls
  • 10.10. Output Controls
  • 10.11. Paperless Transactions, Electronic Commerce, and EDI
  • 10.12. Non-Company Networks and Bulletin Boards
  • Chapter 11. Protection of Assets: Human, Physical, and Intellectual
  • Introduction
  • Process Overview
  • Metrics
  • Application of Internal Control
  • Sub-Processes
  • 11.1. Security Framework
  • 11.2. Perimeter Security
  • 11.3. Interior Security
  • 11.4. Protecting Intellectual Property
  • Chapter 12. The Insurance Process
  • Introduction
  • Process Overview
  • Metrics
  • Application of Internal Controls
  • Sub-processes
  • 12.1. Protection Against Physical Damage and Other Accidents
  • 12.2. Insurance (Property and Casualty Risks)
  • 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
  • 14.2. Call Center Management
  • 14.3. Warranty
  • 14.4. Support Sales
  • Chapter 15. Professional Services (PS)
  • Introduction
  • Process Overview
  • Metrics
  • Application of Internal Controls
  • Sub-Processes
  • 15.1. General Controls
  • 15.2. Opportunity-Bid Process
  • 15.3. Program Management
  • 15.4. Customer Order Management
  • Chapter 16. Entity-Level Controls
  • Introduction
  • Process Overview
  • Metrics
  • Application of Internal Controls
  • Sub-Processes
  • 16.1. Compliance and Compliance Screening
  • 16.2. Internal Controls Roles and Responsibilities
  • 16.3. Entity Management Controls
  • 16.4. Audit Committee Controls
  • Glossary
  • Addendum-Additional Tools
  • Index
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