What is included with this book?
William C. Mair is a former partner at Touche Ross & Co. (now Deloitte), chief auditing officer, chief accounting officer, and board member of a registered investment company. He is currently a financial systems consultant. Bill has studied internal control from all angles and has written extensively on the subject. He is best known as lead author of Computer Control and Audit, a revolutionary book in the field of information systems auditing. The Information Systems Audit and Control Association (ISACA) voted Bill the fourth most influential person among the pioneers of information systems auditing in a study published by the EDP Auditor Journal.
About the Contributors | p. vii |
Acknowledgments | p. xi |
Preface | p. xiii |
Organizational Risk Management | p. 1 |
An Introduction to Risk | p. 9 |
Key Tenets of Enterprise Risk Management | p. 17 |
Mitigating Operational Risks Through Strategic Thinking | p. 39 |
Mitigating Risks in Internal Investigations and Insurance Coverage | p. 53 |
Quantitative Risk Management | p. 67 |
Recognized Control Frameworks: COSO-IC and COSO-ERM | p. 75 |
Other Control Frameworks | p. 99 |
Qualitative Control Concepts | p. 113 |
Quantitative Control Relationships | p. 151 |
Excel Applications | p. 179 |
Interdependent Systems | p. 191 |
Documentation | p. 203 |
The Process for Assessing Internal Control | p. 219 |
Monitoring Internal Controls | p. 239 |
Accounting Policies and Procedures | p. 257 |
Business Process Applications | p. 273 |
General and Infrastructure Systems | p. 285 |
Trusted System Providers | p. 295 |
Reporting on Internal Control | p. 303 |
Review and Acceptance of Assessments | p. 311 |
Glossary | p. 317 |
Appendix: Internal Control Sections of the Sarbanes-Oxley Act | p. 319 |
Index | p. 323 |
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