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PART 1 Chapter 1 About This Toolkit Chapter 2 Defining the Role of a Controller Introduction Governance, Risk Management and Compliance (GRC). Controller Job Responsibilities The Controller as Business Partner SECTION 1 - CORPORATE AND REPUTATIONAL RISK Section Introduction Chapter 3 The Controller and Risk Management Introduction Risk Management Process Flow Risk Management Defined Risk Management Models Risk Management Table of Controls Risk Management Risk and Controls Matrix Chapter 4 The Controller and Ethics Introduction Ethics Program Process Flow What is "Tone at the Top?" Example Code of Conduct: MCI Code of Conduct and Ethical Violations Controllers and the Code of Conduct The Reaction to Unethical Behavior A Comparison of Sarbanes Oxley Section 302 and Section 404 Sox and Whistleblower Protection Ethics Training Programs Key Considerations for an Ethics Hotline How to Manage an Ethics Hotline How Do We Know That "Tone at the Top" Is Effective? "Tone at the Top" and the "Tone in the Middle" "Tone at the Top" and the U.S. Sentencing Guidelines "Tone at the Top" and the Foreign Corrupt Practices Act (FCPA) Anti-Bribery Provisions of the FCPA Record Keeping Requirements of the FCPA Guidelines for FCPA Compliance The Dodd-Frank Act The Whistleblower Protection Act of 1989 The False Claims Act Table of Controls Table of Risks and Controls Chapter 5 The Controller and Corporate Governance Introduction Corporate Governance Process Flow Corporate Governance for Small Business Corporate Governance for Private Companies The Financial Aspects of Corporate Governance (Cadbury Committee 1992) The International Finance Corporation (IFC) and The Global Corporate Governance Forum The Organization for Economic Cooperation and Development (OECD) and Corporate Governance When Corporate Governance is Flawed The Sarbanes Oxley Act of 2002 (SOX) and Corporate Governance Table of Controls Table of Risks and Controls Chapter 6 Entity Level Controls Introduction Entity Level Controls Process Flow Benefits of Entity Level Controls Why Focus on Entity-Level Controls? Why is Committee of Sponsoring Organizations of the Treadway Commission (COSO) Framework Important to Entity-Level Controls? Implementing an Entity-Level Controls Framework Examples of Entity-Level Controls Executing an Entity-Level Controls Questionnaire Table of Controls Table of Risks and Controls SECTION 2 - STRATEGIC AND M&A RISK Section Introduction Chapter 7 Strategic Planning and M&A Introduction Strategic Plan Process Flow The Strategic Planning Process Preparing for Strategy (Step 1) Articulating the Mission, Vision, and Values (Step 2) Sample Mission Statements Vision Statements for New and Small Firms Assessing the Situation (Step 3) Developing Strategies, Goals, Objectives and Budget (Step 4) Writing the Strategic Plan (Step 5) Example Strategic Plan Table of Contents Implementing the Strategic Plan (Step 6) Evaluating the Effectiveness of the Strategic Plan (Step 7) Mergers and Acquisitions (M&A) The M&A Process Flow The M&A Due Diligence Checklist Table of Controls Table of Risks and Controls SECTION 3 - INTERNAL CONTROLS RISK Introduction to this Section Chapter 8 Internal Controls Program Introduction Internal Controls Process Flow Application of Internal Controls The Three Critical Corporate Controls About the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Monitoring Internal Controls Roles and Responsibilities The Impact of the Sarbanes Oxley Act of 2002 (SOX) Section 404 on Internal Controls Programs Internal Controls Best Practices for Privately Held Companies Leveraging Internal Control Basics to Implement a Controls Self-Assessment (CSA) Program Internal Controls and Fraud Prevention The Fraud Triangle and Example of Fraud The Fraud Diamond Table of Controls Table of Risks and Controls SECTION 4 - COMPLIANCE RISK Introduction to this Section Chapter 9 Corporate Compliance Introduction Corporate Compliance Process Flow The Chief Compliance Officer Duties of the Chief Compliance Officer The Controller’s Compliance Toolkit Table of Controls Table of Risks and Controls PART 2 SECTION 5 - PAYMENT RISK Introduction to this Section Corporate Payments Market Drivers Additional Statistics Scope of Corporate Payments Risk Table of Business Process, Sub-Process, Risk Impacts and Indicators Chapter 10 Procure to Pay (P2P) Introduction Procurement Contract Management Purchasing and Ordering Procurement Reporting, Metrics and Analytics Accounts Payable Supplier Master File Invoice Processing Payment Process Accounting Process Customer Service P-Cards T&E Chapter 11 Hire to Retire (H2R) Introduction Human Resources Payroll Chapter 12 Order to Cash (O2C) Introduction Order to Cash (O2C) Process Flow Diagram Sales Customer Master File Credit Analysis Order Fulfilment and Invoicing Accounts Receivable and Collections Cash Application and Management O2C Reporting, Analytics and Metrics PART 3 SECTION 6: FINANCIAL OPERATIONS RISK SECTION INTRODUCTION Chapter 13 THE RECORD TO REPORT (R2R) PROCESS Chapter 14 BUDGETS AND FORECASTS CAPITAL BUDGETS AND FIXED ASSETS Chapter 15 THE SUPPLY CHAIN PROCESS AND INVENTORY CONTROL Chapter 16 THE TREASURY AND CASH MANAGEMENT PROCESS Chapter 17 SHARED SERVICES AND BUSINESS PROCESS OUTSOURCING (BPO) Chapter 18 DATA VALIDATION,ANALYTICS, METRICS AND BENCHMARKING SECTION 7: IT RISK SECTION INTRODUCTION Chapter 19 INFORMATION TECHNOLOGY (IT) CONTROLS AND CYBERSECURITY SECTION 8: SECURITY AND BUSINESS CONTINIUTY RISK SECTION INTRODUCTION Chapter 20 BUSINESS CONTINUTY AND PHYSICAL SECURITY Business Continuity Physical Security SECTION 9: LEADERSHIP AND CHANGE MANAGEMENT RISK SECTION INTRODUCTION Chapter 21 LEADERSHIP AND MANAGING CHANGE Chapter 22 TRENDS, PROCESS TRANSFORMATION AND DIGTIZATION Roadmap for Process Transformation PART 4 SECTION 11 - ADDENDUM Table of Controller’s Tools Key Performance Indicator (KPI) Library SECTION 10 - GLOSSARY Index

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