Beyond COSO: Strengthening Internal Control for Corporate Governance

Author: Lu Te
Publisher:
Publish Date: 2004-03-01
Features: The book provides clear guidance on how the COSO report can be applied to various mandatory internal controls. Its importance is also reflected in its rigorous framework system, which enables company executives and leaders to transform internal control functions into valuable strategic tools, particularly in balancing various forces within the company and enhancing performance. The book clearly explains the complex content of the COSO report, describes established techniques for complying with COSO report requirements, provides detailed justifications for the supervision of business processes by internal controls, offers expert advice on how to conduct internal controls more efficiently, and lists a wealth of available internal control literature. This book is a valuable reference for internal auditors, external auditors, chief financial officers, members of the audit committee, and company leaders.