Читать книгу Internal Control Audit and Compliance - Graham Lynford - Страница 17

The remainder of this book will go into more depth on the 5 components and 17 Principles of the COSO framework and provide examples of the issues that arise in the assessment and testing of the controls. Specific reporting requirements of public companies are also covered throughout the book. Since many entities already are performing some controls assessments, the section on project management is placed farther back in this book than in previous editions; however, those new to this process (e.g., new companies, new personnel, and new responsibilities) or those seeking to improve current processes may want to review this material sooner or even next.

As the material is covered, there will be opportunities to speak directly to specific audiences, such as auditors or management or assessment team members, on specific issues, and these sections will be identified by special headings.