Index

A

accounting scandals

accounts payable questionnaire

agreements, labor

American Institute of Certified Public Accountants

analytical and consultative services

application controls

approval matrix

approval policy and procedures

audit committee

Auditing Standard No. 2

Auditing Standard No. 5

Auditing Standards Board

Risk Assessment SASs (SAS 104–111)

Statement of Auditing Standards (SAS 115)

Audit of Financial Statements

auditor attestation

AU Section 316, Consideration of Fraud in a Financial Statement Audit

authority and responsibility

automation

B

best practices

board of directors

activities

COSO and

ERM duties and responsibilities

ERM-Integrated Framework

executive compensation

fiduciary responsibility and accountability

IFRS initiatives

opinion survey

oversight and stewardship

risk management

BPM. See business performance management (BPM)

brand

business

process improvement/automation

requirements, defining

risk

business performance management (BPM)

C

capital allocation

certification issues

CFO. See chief financial officer (CFO)

CFO Magazine

change management protocols

chief auditors

chief executive officer (CEO)

chief financial officer (CFO)

code of ethics

collusion

Committee of Sponsoring Organizations (COSO)

authority and responsibility

board of directors

control environment

deficiencies, evaluating

entry level controls

ERM-Integrated Framework

financial controls

financial reporting competencies

financial reporting objectives

financial reporting risks

Framework, five ...

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