Internal Controls

Sarbanes-Oxley Internal Controls: Effective Auditing with AS5, CobiT, and ITIL is essential reading for professionals facing the obstacle of improving internal controls in their businesses. This timely resource provides at-your-fingertips critical compliance and internal audit best practices for today's world of SOx internal controls. Detailed and practical, this introductory handbook will help you to revitalize your business and drive greater performance.

Essential guidance on the revised COSO internal controls framework Need the latest on the new, revised COSO internal controls framework? Executive's Guide to COSO Internal Controls provides a step-by-step plan for installing and implementing effective internal controls with an emphasis on building improved IT as well as other internal controls and integrating better risk management processes. The COSO internal controls framework forms the basis for establishing Sarbanes-Oxley compliance and internal controls specialist Robert Moeller looks at topics including the importance of effective systems on internal controls in today's enterprises, the new COSO framework for effective enterprise internal controls, and what has changed since the 1990s internal controls framework. Written by Robert Moeller, an authority in internal controls and IT governance Practical, no-nonsense coverage of all three dimensions of the new COSO framework Helps you change systems and processes when implementing the new COSO internal controls framework Includes information on how ISO internal control and risk management standards as well as COBIT can be used with COSO internal controls Other titles by Robert Moeller: IT Audit, Control, and Security, Executives Guide to IT Governance Under the Sarbanes-Oxley Act, every corporation has to assert that their internal controls are adequate and public accounting firms certifying those internal controls are attesting to the adequacy of those same internal controls, based on the COSO internal controls framework. Executive's Guide to COSO Internal Controls thoroughly considers improved risk management processes as part of the new COSO framework; the importance of IT systems and processes; and risk management techniques.

IT Compliance and Controls offers a structured architectural approach, a 'blueprint in effect,' for new and seasoned executives and business professionals alike to understand the world of compliance?from the perspective of what the problems are, where they come from, and how to position your company to deal with them today and into the future.

The book provides a simple but effective method for carrying out reliable and defensible internal investigations. This easy-to-use guide offers anyone asked to conduct such an investigation a working set of standards, set out in a BASIC approach that follows five main steps: Beginning the Investigation, Assessing the Issues, Substantiating the Claims, Investigating the Implications, and Communicating the results. Using the BASIC approach, all senior employees and associates will be able to to develop an important new skills-set that will help them conduct a credible internal investigation, as and when required.

Covering fractional order theory, simulation and experiments, this book explains how fractional order modelling and fractional order controller design compares favourably with traditional velocity and position control systems. The authors systematically compare the two approaches using applied fractional calculus. Stability theory in fractional order controllers design is also analysed. Presents material suitable for a variety of real-world applications, including hard disk drives, vehicular controls, robot control and micropositioners in DNA microarray analysis Includes extensive experimental results from both lab bench level tests and industrial level, mass-production-ready implementations Covers detailed derivations and numerical simulations for each case Discusses feasible design specifications, ideal for practicing engineers The book also covers key topics including: fractional order disturbance cancellation and adaptive learning control studies for external disturbances; optimization approaches for nonlinear system control and design schemes with backlash and friction. Illustrations and experimental validations are included for each of the proposed control schemes to enable readers to develop a clear understanding of the approaches covered, and move on to apply them in real-world scenarios.

Internal Audit: Efficiency Through Automation teaches state-of-the-art computer-aided audit techniques, with practical guidelines on how to get much needed data, overcome organizational roadblocks, build data analysis skills, as well as address Continuous Auditing issues. Chapter 1 CAATTs History, Chapter 2 Audit Technology, Chapter 3 Continuous Auditing, Chapter 4 CAATTs Benefits and Opportunities, Chapter 5 CAATTs for Broader Scoped Audits, Chapter 6 Data Access and Testing, Chapter 7 Developing CAATT Capabilities, Chapter 8 Challenges for Audit,

A comprehensive resource covering the foundational thermal-fluid sciences and engineering analysis techniques used to design and develop internal combustion engines   Internal Combustion Engines: Applied Thermosciences, Fourth Edition  combines foundational thermal-fluid sciences with engineering analysis techniques for modeling and predicting the performance of internal combustion engines.  This new 4th edition includes brand new material on:  New engine technologies and concepts Effects of engine speed on performance and emissions Fluid mechanics of intake and exhaust flow in engines Turbocharger and supercharger performance analysis Chemical kinetic modeling, reaction mechanisms, and emissions Advanced combustion processes including low temperature combustion Piston, ring and journal bearing friction analysis The  4th Edition  expands on the combined analytical and numerical approaches used successfully in previous editions. Students and engineers are provided with several new tools for applying the fundamental principles of thermodynamics, fluid mechanics, and heat transfer to internal combustion engines.  Each chapter includes MATLAB programs and examples showing how to perform detailed engineering computations. The chapters also have an increased number of homework problems with which the reader can gauge their progress and retention. All the software is ‘open source’ so that readers can see in detail how computational analysis and the design of engines is performed. A companion website is also provided, offering access to the MATLAB computer programs.

Cutting Edge Internal Auditing provides guidance and knowledge for every internal auditor, encouraging each to pioneer new ground in the development of their professional practices in all risk management, control and governance processes. Serving as an excellent reference guide that develops a pattern of internal auditing now and for the future, this book explores the concept of 'cutting edge' internal auditing as an imaginative adventure: demonstrating how this has influenced and will continue to influence the development of professionalism in internal auditing. Built on the foundations of Jeffrey Ridley's extensive internal auditing experience across the public and private sectors, the author uses his articles and research to explore and develop the motivations, goals and categories of innovation in internal auditing today. It develops and brings up to date an imaginative internal auditing model, created and used by the author in the early 1980s, drawing on research and guidance by The Institute of Internal Auditors Inc., its Research Foundation and the Institute of Internal Auditors – UK and Ireland. Each chapter stands alone by focusing on an individual internal auditing theme, considered from both the perspective of internal auditing and its customers to suggest an appropriate vision as a goal for every internal audit activity. Each chapter also includes self-assessment questions to challenge the readers understanding of its messages. Companion website contains some of the author's training slides and seventy case studies, many written by leading internal audit practitioners, this book creates a vision for future cutting edge internal auditing.

Various biotic factors cause diseases in crops, which result in food losses. Historically pesticide development has been instructive to us in terms of the benefits derived as well as the hazards that accompany their indiscriminate use. The application of fertilizers and pesticides to crops has become a norm in agricultural production, but this has led to resurgence in pests as they have developed resistance to such chemicals. Biological control of plant pests and pathogens is part of the solution to this problem. This is an area that continues to inspire research and development. It is also the foundation on which sustainable, non-polluting pest control for tomorrow’s farms must be built. Biological Controls for Preventing FoodDeterioration provides readers with options of non-chemical, eco-friendly, environmentally safe natural alternatives to prevent food from spoilage at pre- and postharvest stages. It covers the principles behind these techniques and their implementation. By integrating theory and practice, this book discusses the potential and associated problems in the development of non-chemical alternatives to protect food and addresses the common hurdles that need to be overcome to enable commercialization and registration of natural products for combating diseases. Focussing on plant foods, this timely book is unique in scope as it offers an international perspective on food deterioration caused by bacterial, fungal, viral, and mycotoxin contamination. It brings together highly respected scientists from differingyet complementary disciplines in one unified work that is important reading for food safety professionals, researchers and students.

A fully revised second edition focused on the best practices of enterprise risk management Since the first edition of Enterprise Risk Management: From Incentives to Controls was published a decade ago, much has changed in the worlds of business and finance. That's why James Lam has returned with a new edition of this essential guide. Written to reflect today's dynamic market conditions, the Second Edition of Enterprise Risk Management: From Incentives to Controls clearly puts this discipline in perspective. Engaging and informative, it skillfully examines both the art as well as the science of effective enterprise risk management practices. Along the way, it addresses the key concepts, processes, and tools underlying risk management, and lays out clear strategies to manage what is often a highly complex issue. Offers in-depth insights, practical advice, and real-world case studies that explore the various aspects of ERM Based on risk management expert James Lam's thirty years of experience in this field Discusses how a company should strive for balance between risk and return Failure to properly manage risk continues to plague corporations around the world. Don't let it hurt your organization. Pick up the Second Edition of Enterprise Risk Management: From Incentives to Controls and learn how to meet the enterprise-wide risk management challenge head on, and succeed.