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 ...
