Under AICPA and GAO auditing standards, all entities subject to these standards should have their system of internal controls over financial reporting assessed.  For all public companies, under the Sarbanes-Oxley Act, every corporation has to publicly assert that their internal controls are adequate, and for larger public companies public accounting firms are also certifying to the effectiveness of those internal controls.  The COSO internal controls framework--both the current version and the upcoming version--define internal controls and conceptually how they should be assessed and tested.  This book will provide a description of the new, revised COSO internal controls framework and provide transition guidance for those currently using the older guidance. It will provide a step-by-step guide for auditors and controllers on how to document and test internal controls  and also how to strengthen processes in the business.  This book will cover: The differing requirements for public and non-public companies and their auditors, the new COSO framework for effective enterprise internal controls with detailed sections covering each of its elements and the 17 new principles identified in the Framework; what has changed in the new guidance including new points of emphasis; incorporating improved risk management processes as part of the new COSO framework;  internal auditing concerns when following the new COSO framework, detailed step-by-step guidance on testing and emerging best practices for efficiency and effectiveness.

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