Internal Controls Book

Preface.

1. An Introduction.

2. First Steps - A Pilot Project.

3. The Five Components of the Controls Framework.

Appendix 3A: Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees.

4. Documenting Internal Controls Using a Framework.

Appendix 4A: Sample Control Objectives for Major Cycles .

5. Setting the Scope of Your Documentation Project - Identifying the Core.

6. Establishing a Basis for Controls Effectiveness - Testing Controls.

Appendix 6A — Sample Size Tutorial.

Appendix 6B — Conducting Interviews - Gathering Internal Control Information.

7. Assessing Design Effectiveness and Operating Effectiveness.

Appendix 7A — A Framework for Evaluating Control Exceptions and Deficiencies.

8. Fraud Risks and Entity Self Defense.

Appendix 8A — Management Antifraud Programs and Controls: An Element of the Control Environment.

Appendix: Instructions for the Controls Design Assessment Case Study.

Part 1: Narrative of Controls Design. 

Contribution to Cash Cycle - CCS.

Part 2:. Contribution to Cash Cycle with Control Procedures - CCS.

Part 3: Contribution to Cash Cycle - Completed - CCS.

Index.