×

Publications

Internal Control - Integrated Framework: Internal Control Over External Financial Reporting: A Compendium of Approaches and Examples

Publisher: AICPA
  • $88.00-$110.00
    Internal Control - Integrated Framework: Internal Control Over External Financial Reporting: A Compendium of Approaches and Examples In Stock Product #: 990026P
    AICPA Member: $88.00
    Non-Member: $110.00
  • $79.00-$98.75
    Internal Control - Integrated Framework: Internal Control Over External Financial Reporting: A Compendium of Approaches and Examples eBook Download Product #: 990026E
    AICPA Member: $79.00
    Non-Member: $98.75

The Internal Control – Integrated Framework sets forth three categories of objectives: operations, reporting, and compliance. The focus of the Compendium is the external financial reporting category of objectives, a subset of the reporting category. External financial reporting objectives address the preparation of financial reports for external parties, including:

  • financial statements for external purposes, and
  • other external financial reporting derived from an entity’s financial and accounting books and records.

Users will find relevant approaches and examples of how organizations may apply the principles set forth in the Framework in the design, implementation and conduct of internal control over external financial reporting. The approaches and examples are samples of activities for management to consider, rather than a complete or authoritative list.

Save when you purchase the Internal Control – Integrated Framework and Compendium Bundle!

Information about the eBook option

If purchasing this title as an eBook, please note that it is intended for a single user. An eBook is a downloadable file that will be accessible immediately after completing your purchase. Access to the download link expires 180 days from the purchase date. Download the file before this time elapses. Before downloading your eBook, you must:

  • Download and activate Adobe Digital Editions® - a free program for accessing eBooks
  • Return to the AICPA Store and go to My Account > My Downloads
  • Click the eBook title to download and open automatically in Adobe Digital Editions

Note: To access your eBook on a smartphone, tablet or other reading device, see our FAQ. This product is refundable within 10 days of your purchase date. For more information about this product or service concerns, please contact the AICPA Store Service Center at service@hq.cpa.com or call 888-777-7077.