Internal Controls Guide (3rd Edition)

Corporate Governance

Internal Controls Guide (3rd Edition)

By Wanda A. Wallace
CCH U.S. September 2005

Specifications

ISBN-13
0808090046
Publisher
CCH U.S.
Publication
September 2005
Format
Paperback , 1900 pages
Jurisdiction
U.S. ? Countri(es) for reference only

Details

The Internal Controls Guide, previously published as Handbook of Internal Accounting Controls , describes the critical elements of internal control as necessitated by the Sarbanes-Oxley Act of 2002. It is a roadmap for effective and efficient planning for control documentation, monitoring, and follow-up activities for the major operating cycles of a business. The requirements of Auditing Standard No. 2 are reflected in forms, checklists, and efficiency suggestions throughout the book.

  • Assessing control risk and evaluating controls
  • Designing and evaluating controls for the income-producing and production cycles and financing and nonroutine transactions
  • Fraud detection
  • Statistical method practical considerations
  • Preparing effective management letters and attest engagements

Table of 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

About the Author

Wanda A. Wallace, Ph.D., CPA, CMA, CIA is the John N. Dalton Professor of Business Administration, Emerita, at the College of William and Mary in Williamsburg, Virginia. Dr. Wallace was selected as the recipient of the Association of Government Accountants’ (AGA’s) 2002 Cornelius Tierney/Ernst &Young Research Award in recognition of her outstanding research accomplishments over her career.

Dr. Wallace joined the Financial Accounting Standards Advisory Council (FASAC) that advises the Financial Accounting Standards Board (FASB) in 1991 and served through 1995. Dr. Wallace served on the Government Auditing Standards Advisory Council from 1991 through 1996. She consults with national and international firms, ensuring up-to-date appreciation of current practice problems.

Dr. Wallace has authored over 40 books and monographs, including Mastery of the Financial Accounting Research System (FARS) Through Cases; Performance Measurement and Risk Monitoring; and Pro Forma Before and After the SEC’s Warning A Quantification of Reporting Variances from GAAP. In addition, she has authored over 200 articles in journals such as the Harvard Business Review, European Management Journal, Accounting Review, and Journal of Accounting Research. Dr. Wallace also has served on the editorial boards of numerous national and/or international journals, including the British Accounting Review, Accounting and Business Research, and Journal of Accounting and Public Policy.

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