000			02186nam a22002297a 4500
003			OSt
005			20240206092544.0
008			240206b |||||||| |||| 00| 0 eng d
020			_a9780470912881
040			_aCUE _cCUE
050			_aHD61 _b.M568 2011
100			_aMoeller, Robert R.
245			_aCOSO enterprise risk management : _bestablishing effective governance, risk, and compliance processes / _cRobert R. Moeller.
250			_a2nd ed.
260			_aHoboken, N.J. : _bWiley, _c2011.
300			_axvii, 366 p. : _bill. ; _c26 cm.
490			_aWiley corporate F & A
504			_aIncludes bibliographical references and index.
520			_a"Using the COSO ERM (Committee of Sponsoring Organizations Enterprise Risk Management) framework's model, this book discusses the importance of understanding the various risks facing the many aspects of business operations. It will help professionals develop and follow an effective risk culture. In addition, it shows how compliance with well-recognized and mandated standards are important for every organization as well as shows how a corporation can demonstrate that it is following best practices and is in conformity with regulatory rules.New topics to be discussed include: (a) the PCAOB's (Public Company Accounting Oversight Board's) release of AS5, which calls for enterprises to perform "top down" risk analyses of their own internal controls, as a major step to SOx compliance; (b) ISACA's (Information Systems Audit and Control Association) recently revised CobiT (Control Objectives for Information related Technology) with a major emphasis on understanding risk when evaluating and assessing IT and enterprise internal controls. This book will discuss the importance of understanding risks when using CobiT; (c) the Institute of Internal Auditors (IIA) Standards recently released specify that internal auditors must assess risks when performing their internal audits; (d) ISO 3100, a standard on risk management, will be introduced; and (e) the AICPA's recently released Risk Assessment Standards for private companies"--Provided by publisher.
650			_aRisk management.
942			_2lcc _cKOHA _kHD61 _m.M568 2011 _n0
999			_c741 _d741