Essential guidance on the revised COSO internal controls frameworkNeed the latest on the new, revised COSO internal controls framework? Executive's Guide to COSO Internal Controls provides a step-by-step plan for installing and implementing effective internal controls with an emphasis on building improved IT as well as other internal controls and integrating better risk management processes. The COSO internal controls framework forms the basis for establishing Sarbanes-Oxley compliance and internal controls specialist Robert Moeller looks at topics including the importance of effective systems on internal controls in today's enterprises, the new COSO framework for effective enterprise internal controls, and what has changed since the 1990s internal controls framework.* Written by Robert Moeller, an authority in internal controls and IT governance* Practical, no-nonsense coverage of all three dimensions of the new COSO framework* Helps you change systems and processes when implementing the new COSO internal controls framework* Includes information on how ISO internal control and risk management standards as well as COBIT can be used with COSO internal controls* Other titles by Robert Moeller: IT Audit, Control, and Security, Executives Guide to IT GovernanceUnder the Sarbanes-Oxley Act, every corporation has to assert that their internal controls are adequate and public accounting firms certifying those internal controls are attesting to the adequacy of those same internal controls, based on the COSO internal controls framework. Executive's Guide to COSO Internal Controls thoroughly considers improved risk management processes as part of the new COSO framework; the importance of IT systems and processes; and risk management techniques.

PrefaceChapter 1: Importance of the COSO Internal Controls FrameworkChapter 2: How We Got Here: Internal Controls BackgroundChapter 3: COSO Internal Controls - The New Revised FrameworkChapter 4: COSO Internal Control Components - Control EnvironmentChapter 5: COSO Internal Control Components - Risk AssessmentChapter 6: COSO Internal Control Components - Control ActivitiesChapter 7: COSO Internal Control Components - Information and CommunicationChapter 8: COSO Internal Control Components: Monitoring ActivitiesChapter 9: OSO Internal Control GRC Operations ControlsChapter 10: COSO Reporting ObjectivesChapter 11: COSO Legal, Regulatory and Compliance ObjectivesChapter 12: Internal Control Entity and Organizational RelationshipsChapter 13: COSO, Service Management, and Effective IT ControlsChapter 14: Cloud Computing, Virtualization, and Wireless NetworksChapter 15: Another Framework: COSO ERMChapter 16: Understanding and Using COBITChapter 17: ISO Internal Control and Risk Management StandardsChapter 18: COSO Internal Controls in the Board RoomChapter 19: Service Organization Control Reports and COSO Internal ControlsChapter 20: Implementing the Revised COSO Internal Controls FrameworkIndex