Internal Control Publications
Whether you are an auditor assessing internal control at your client, a preparer signing off on controls, a board member assessing organizational exposure, or a small business owner concerned with minimizing fraud, the AICPA is committed to providing the information and tools you need to understand internal control issues. In addition to our own publications, we are proud to serve as the publishing partner to COSO and committed to the mission of providing guidance and tools to serve our members in every area of the profession.
This publication was designed to give you an increased understanding of effective internal control in small businesses and how to efficiently document and test the internal control in small business audit engagements. It will help you in advising your small and middle-market clients on how to sensibly apply the concepts of COSO's Internal Control—;Integrated Framework to achieve business objectives in a cost-effective manner.
This four volume bundle contains COSO's new Internal Control - Integrated Framework, its executive summary, and appendices. In addition, the bundle contains Illustrative Tools for Assessing a System of Internal Control and Internal Control Over External Financial Reporting: A Compendium of Approaches and Examples. Finally, the bundle also includes a link to an Excel file containing four different, customizable templates from the illustrative tools, including overall assessment, components, principles, and deficiencies.
This publication takes you directly into the experience of a company whose management is starting to formally address risk assessment and management. Walk through the company's process, working with the board, senior management, and the management team to identify and rate significant risk categories. The central case study details each step of initiating and implementing a risk assessment and management program, clarifying and demystifying the process. Fourteen tables, charts, and templates, a memorandum to the management team, and pointers for running productive and efficient meetings give you an immediate head start in beginning your own process.
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