Can I read Internal Control and Fraud Detection on EtoBox?

Internal Control and Fraud Detection by Dr Dr. Jae K. Shim is a book available to read on EtoBox.

What is Internal Control and Fraud Detection about?

Internal Control and Fraud Detection covers the essential tools you need to perform internal-control related services. It will take you through your clients'responsibility to design and implement programs and controls to prevent, deter, and detect fraud. It touches on internal control over financial reporting in accordance with Section 404 of the Sarbanes-Oxley Act — “Enhanced Financial Disclosures, Management Assessment of Internal Control” — which mandates sweeping changes. Additionally Section 404, in conjunction with the related SEC rules and Auditing Standard (AS) No. 5, An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements), established by the Public Company Accounting Oversight Board (PCAOB), requires that the management of a public company and the company's independent auditor issue two new reports at the end of every fiscal year. These reports must be included in the company's annual report filed with the Securities and Exchange Commission (SEC). This book also covers Management's Antifraud Programs and Controls and the risk factors included in SAS No. 99. A major section then deals with forensic accounting, a

Author

Dr Dr. Jae K. Shim

Publisher

Global Professional Publishing Ltd

Published

2011

Language

EN

ISBN

9781908287229

Subjects

Business, Management, Accounting