Executive's Guide to COSO Internal Controls: Understanding and Implementing the New Framework

Index

A

Accountability

Accounting for internal controls

Acquisition, development, and maintenance processes

AICPA developed processes

AICPA SAS No. 1

AICPA's Auditing Standards Board (ASB)

American Institute of Certified Public Accountants (AICPA)

Analyst conflicts of interest

Andersen Consulting

Application controls

Application records management reporting controls

Audit committees

Auditing practices for external auditors

Auditing Standard No. 5 (AS No. 5)

Auditor independence

Authority and responsibility management requirements

Authorizations and approvals

Availability management objectives

B

Basic principles that support enterprise COSO internal controls

Benchmarking and peer evaluations

Board of directors

committees

decisions

responsibilities

risk oversight responsibilities

role

senior management reporting

Budget function interactions

Budgeting processes

Budget performance monitoring

Budget planning processes

Business operations internal controls

Business processes

Business unit–level documented procedures

C

Changes in the new revised COSO framework

Chief compliance officer roles

Client-server architecture

Client-server general controls

Cloud computing

internal controls

Cloud service providers

COBIT

enablers

general architecture

objectives mapping

Principle 1

Principle 2

Principle 3

Principle 4

Principle 5

Principles

Code acknowledgments

Codes of conduct

Codes of ethics

Cohen Commission

Commitment to competence

Committee of Sponsoring Organizations (COSO)

Communication

concepts ...