Evaluating Internal Control: Concepts, Guidelines, Procedures, Documentation

Internal Control in a Risk Environment. Control Concepts and Definitions. A Framework for Evaluating Internal Control. Evaluating the System: The Preliminary Phase. Evaluating the System: The Questionnaire and Testing Phase. Control Objectives and Tasks: The Payments and Time Cycles. Reporting on Internal Control. Appendixes: Preparation of Flowcharts. Specimen Working Paper: Transaction Review-Payments Cycle. Internal Control Questionnaire. Internal Control Reference Manual. Specimen Functional Tests and Operational Review. SEC Releases: 242, 35-15570. Index.Johnson, Kenneth P. is the author of 'Evaluating Internal Control: Concepts, Guidelines, Procedures, Documentation' with ISBN 9780471056201 and ISBN 0471056200.