Internal control audit and compliance (Record no. 1480)
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| 000 -CABECERA | |
|---|---|
| campo de control de longitud fija | 02745nam a2200277Ia 4500 |
| 001 - NÚMERO DE CONTROL | |
| campo de control | 1466 |
| 008 - DATOS DE LONGITUD FIJA--INFORMACIÓN GENERAL | |
| campo de control de longitud fija | 230305s2015 xx 000 0 und d |
| 020 ## - NÚMERO INTERNACIONAL ESTÁNDAR DEL LIBRO | |
| Número Internacional Estándar del Libro | 9781118996218 |
| 041 ## - CÓDIGO DE LENGUA | |
| Código de lengua del texto/banda sonora o título independiente | eng |
| 245 #0 - MENCIÓN DE TÍTULO | |
| Título | Internal control audit and compliance |
| 260 ## - PUBLICACIÓN, DISTRIBUCIÓN, ETC. | |
| Lugar de publicación, distribución, etc. | |
| Nombre del editor, distribuidor, etc. | Wiley, |
| Fecha de publicación, distribución, etc. | 2015 |
| 300 ## - DESCRIPCIÓN FÍSICA | |
| Extensión | xv + 392 p. ; 26 cm |
| 500 ## - NOTA GENERAL | |
| Nota general | documentation and testing under the new COSO framework |
| 520 ## - SUMARIO, ETC. | |
| Sumario, etc. | 'Ease the transition to the new COSO framework with practical strategyInternal Control Audit and Compliance provides complete guidance toward the latest framework established by the Committee of Sponsoring Organizations (COSO). With clear explanations and expert advice on implementation, this helpful guide shows auditors and accounting managers how to document and test internal controls over financial reporting with detailed sections covering each element of the framework. Each section highlights the latest changes and new points of emphasis, with explicit definitions of internal controls and how they should be assessed and tested. Coverage includes easing the transition from older guidelines, with step-by-step instructions for implementing the new changes. The new framework identifies seventeen new principles, each of which are explained in detail to help readers understand the new and emerging best practices for efficiency and effectiveness.The revised COSO framework includes financial and non-financial reporting, as well as both internal and external reporting objectives. It is essential for auditors and controllers to understand the new framework and how to document and test under the new guidance. This book clarifies complex codification and provides an effective strategy for a more rapid transition. Understand the new COSO internal controls framework Document and test internal controls to strengthen business processes Learn how requirements differ for public and non-public companies Incorporate improved risk management into the new framework The new framework is COSO's first complete revision since the release of the initial framework in 1992. Companies have become accustomed to the old guidelines, and the necessary procedures have become routine - making the transition to align with the new framework akin to steering an ocean liner. Internal Control Audit and Compliance helps ease that transition, with clear explanation and practical implementation guidance'-- Provided by publisher. |
| 590 ## - NOTA LOCAL (RLIN) | |
| Procedencia (VM) [OBSOLETO] | Includes bibliographical references and index. |
| 630 ## - PUNTO DE ACCESO ADICIONAL DE MATERIA--TÍTULO UNIFORME | |
| Título uniforme | HF COMMERCE |
| 9 (RLIN) | 14 |
| 650 ## - PUNTO DE ACCESO ADICIONAL DE MATERIA--TÉRMINO DE MATERIA | |
| Término de materia o nombre geográfico como elemento de entrada | Auditing Internal |
| 9 (RLIN) | 7712 |
| 650 ## - PUNTO DE ACCESO ADICIONAL DE MATERIA--TÉRMINO DE MATERIA | |
| Término de materia o nombre geográfico como elemento de entrada | |
| 9 (RLIN) | 12 |
| 700 ## - ENTRADA AGREGADA--NOMBRE PERSONAL | |
| Nombre de persona | Graham, Lynford |
| Término indicativo de función/relación | Author |
| 9 (RLIN) | 7713 |
| 902 ## - ELEMENTOS DE DATOS B LOCAL, LDB (RLIN) | |
| a | 605 |
| 905 ## - ELEMENTOS DE DATOS E LOCAL, LDE (RLIN) | |
| a | m |
| 912 ## - | |
| -- | 2015-01-01 |
| 942 ## - ELEMENTOS DE ENTRADA AGREGADA (KOHA) | |
| Código de la institución [OBSOLETO] | 1 |
| 953 ## - | |
| -- | 2016-02-03 18:39:49 |
| Estado de retiro | Estado de pérdida | Estado dañado | No para préstamo | Biblioteca de origen | Biblioteca actual | Ubicación en estantería | Fecha de adquisición | Total de préstamos | Signatura topográfica completa | Código de barras | Fecha visto por última vez | Precio válido a partir de | Tipo de ítem Koha |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| TBS Barcelona | TBS Barcelona | Libre acceso | 22/03/2019 | HF5668.25 GRA | B03092 | 09/03/2020 | 05/03/2023 | Book |
