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Publications

Internal Control for Today's Smart Business

Publisher: AICPA
  • $75.00-$93.75
    Internal Control for Today's Smart Business In Stock Product #: APACOSO13P
    AICPA Member: $75.00
    Non-Member: $93.75

This publication was designed to give you an increased understanding of effective internal control in small businesses and how to efficiently document and test the internal control in small business audit engagements.

It will help you in advising your small and middle-market clients on how to sensibly apply the concepts of the COSO Internal Control-Integrated Framework, to achieve their business objectives in a cost-effective manner.

This publication includes:

  • Part I – written with the business owner’s perspective in mind. Provides a detailed summary of each of the components, principles and points of focus of the COSO framework. Includes real-life examples.
  • Part II – provides guidance on how the COSO Internal Control-Integrated Framework aligns with the clarified generally accepted auditing standards.
  • Appendix – shows how the COSO framework is applied by using real-life examples of a small and a middle-market business. Includes details that illustrate how businesses of any size can have an effective system of internal control.
  • Powerpoint presentation – for firms to use in staff training, marketing, and client education.

System Requirements

About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.