Cover Image

The master guide to controllers best practices /

Bibliographic Details
Other Authors: Stattler, Elaine, Grabel, Joyce Anne
Format: eBook
Language:English
Published: Newark : Association of Accountants and Financial Professionals in Business, ©2016.
Edition:2nd ed.
Subjects:
Controllership > Handbooks, manuals, etc.
Chief financial officers.
Corporations > Accounting.
Corporations > Finance.
Handbook
Online Access:Connect to the full text of this electronic book
Table of Contents:
  • COVER
  • TITLE PAGE
  • COPYRIGHT PAGE
  • ABOUT IMA (INSTITUTE OF MANAGEMENT ACCOUNTANTS)
  • ABOUT THE AUTHORS
  • CONTROLLER ADVISORS
  • OTHER ACKNOWLEDGMENTS
  • TABLE OF CONTENTS
  • WHAT THIS GUIDE WILL DO FOR YOU
  • SECTION 1. OVERSEEING GOVERNANCE, COMPLIANCE, RISK MANAGEMENT, AND INTERNAL CONTROLS
  • INTRODUCTION
  • CHAPTER 1. TONE AT THE TOP AND CORPORATE GOVERNANCE
  • DEFINING TONE AT THE TOP
  • IMPLEMENTING TONE AT THE TOP
  • MCI'S CODE OF CONDUCT
  • FOSTERING AN ETHICAL CLIMATE
  • PROMOTING TRUST
  • CREATING POLICIES AND PROCEDURES FOR YOUR CODE OF CONDUCT
  • TIPS FOR IMPLEMENTING AND MANAGING AN ETHICS HOTLINE
  • CORPORATE GOVERNANCE FOR SMALL BUSINESS
  • EXAMPLES OF COMPANY CODES OF ETHICS
  • SAMPLE TEMPLATE FOR COMPANY CODE OF ETHICS
  • UNDERSTANDING THE SARBANES-OXLEY ACT OF 2002 (SOX)
  • COMBATING CORPORATE AND ACCOUNTING FRAUD
  • TIPS FOR BETTER FINANCIAL REPORTING AND ANALYSIS UNDER SOX
  • MAKING GOOD USE OF YOUR DISCLOSURE COMMITTEE
  • USING AUDITS TO BOOST PERFORMANCE AND REVENUE
  • CHAPTER 2. RISK MANAGEMENT, INTERNAL CONTROLS, AND FRAUD PREVENTION
  • RISK MANAGEMENT: A NECESSARY FOCUS FOR ALL TYPES OF ORGANIZATIONS
  • SIXTY PERCENT OF ORGANIZATIONS FACE GREATER RISK IN 2016
  • RISK MANAGEMENT MODELS
  • SCENARIO PLANNING
  • ENTITY-LEVEL CONTROLS
  • COSO INTERNAL CONTROL-INTEGRATED FRAMEWORK
  • EXAMPLE OF AN ENTITY-LEVEL INTERNAL CONTROLS QUESTIONNAIRE
  • THE CONTROLS SELF-ASSESSMENT (CSA) MODEL
  • INTERNAL CONTROLS FOR PRIVATELY HELD COMPANIES
  • CEO/CFO QUARTERLY INTERNAL CONTROL CERTIFICATION
  • ADOPTING A GOVERNANCE, RISK MANAGEMENT, AND COMPLIANCE (GRC) BLUEPRINT
  • GRC CONVERGENCE
  • TECHNOLOGY FOR GRC SOLUTIONS
  • GRC JOURNEY ROADMAPS
  • CONTINUOUS CONTROLS MONITORING (CCM) AND AUDITING PROCESSES
  • SARBANES-OXLEY SECTION 404 ON INTERNAL CONTROL MONITORING
  • AUDITING OF FINANCIAL CONTROLS UNDER AS 5
  • FRAUD PREVENTION THROUGH INTERNAL CONTROLS POLICIES
  • EXAMPLES OF FRAUD
  • INTERNAL CONTROLS POLICY
  • DELEGATION OF AUTHORITY (DoA) POLICY
  • SEGREGATION OF DUTIES POLICY
  • MANAGING THE SEGREGATION OF DUTIES IN AP
  • SYSTEM ACCESS (SA) POLICY
  • SAS NO. 99
  • PREVENTING T & E FRAUD
  • AVOIDING FRAUD FROM MOBILE TECHNOLOGY USE
  • FRAUD STATISTICS
  • MARRYING INTERNAL CONTROLS WITH FRAUD PREVENTION: STANDARDS OF INTERNAL CONTROL
  • 20 TOP INTERNAL CONTROLS THAT PREVENT FRAUD
  • HOW ONE CONTROLLER USES SCENARIO PLANNING
  • BEST PRACTICE TIPS: TAKE A PROACTIVE APPROACH TO RISK MANAGEMENT
  • CHAPTER 3. IT SECURITY CONTROLS
  • IT SECURITY SCOPE
  • ROLES AND RESPONSIBILITIES
  • TOP 10 IT SECURITY AND PHYSICAL IT SECURITY CONTROLS
  • SECURITY AND PRIVACY AWARENESS TRAINING
  • IT GOVERNANCE
  • AREAS OF FOCUS
  • KEY COMPONENTS OF SUCCESSFUL GOVERNANCE
  • THE COBIT 5 FRAMEWORK
  • COBIT 5 AND THE BUSINESS MODEL FOR INFORMATION SECURITY (BMIS)
  • OTHER IT INTERNAL CONTROL FRAMEWORKS AND CONSIDERATIONS
  • BREACHES STEMMING FROM MOBILE TECHNOLOGY
  • PHYSICAL SECURITY