 Internal control is a process, effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: ( 1 ) effectiveness and efficiency...  Sarbanes-Oxley and the New Internal Auditing Rules - Page 123by Robert R. Moeller - 2004 - 336 pagesLimited preview - About this book
 | Thomas L. Barton, William G. Shenkir, Paul L. Walker - Business & Economics - 2002 - 290 pages
...Evaluation Tools volume. COSO radically changed the concept of control, defining it as a process affected by an entity's board of directors, management, and other personnel, designed to provide assurance regarding the following categories: effectiveness and efficiency of operations, reliability... | |
 | 2002 - 1688 pages
...program, the Indian Trust Risk Management Program, is defined as the actions taken by senior leadership, management, and other personnel designed to provide...reasonable assurance regarding the achievement of Indian trust objectives related to effectiveness and efficiency of operations, the reliability of financial... | |
 | Joseph W. Koletar - Business & Economics - 2003 - 290 pages
...1994. COSO provides the following definition of internal control: Internal control is broadly defined as a process, effected by an entity's board of directors,...regarding the achievement of objectives in the following three categories: 1 . Effectiveness and efficiency of operations 2. Reliability of financial reporting... | |
 | Jack J. Champlain - Business & Economics - 2003 - 450 pages
...alterations or missing information. Control totals and hash totals are common examples. internal control A process, effected by an entity's board of directors,...assurance regarding the achievement of objectives in three categories: effectiveness and efficiency of operations; reliability of financial reporting; and... | |
 | United States - Social security - 2003 - 992 pages
...because of their status as Indians. (10) "internal controls" means a process, effected by an entity's management and other personnel, designed to provide...achievement of objectives in the following categories: (A) Effectiveness and efficiency of operations. (B) Reliability of financial reporting. (C) Compliance... | |
 | Hennie van Greuning, Sonja Brajovic Bratanovic - Business & Economics - 2003 - 394 pages
...necessary changes to existing processes and internal controls. Internal control can be described as the process, effected by an entity's board of directors, management, and other personnel in order to provide reasonable assurance regarding the achievement of objectives in the following categories:... | |
 | Louis P Miramontes, L Rice Hugh - Business & Economics - 2004 - 1408 pages
...provides the selected guidance presented here. Definition of Internal Control "Internal control" is a process — effected by an entity's board of directors,...achievement of objectives in the following categories: (1) reliability of financial reporting, (2) effectiveness and efficiency of operations, and (3) compliance... | |
 | Kenneth E. Spence - Business & Economics - 2004 - 182 pages
...published in an influential publication called Internal Control-\ntegrated Framework. The study defined an internal control as "a process, effected by an entity's...assurance regarding the achievement of objectives" in three primary areas: 1. Effectiveness and efficiency of operations 2. Reliability of financial reporting... | |
 | David O'Regan - Business & Economics - 2004 - 337 pages
...of Sponsoring Organizations of the Treadway Commission (COSO) offered an influential definition of internal control as "a process, effected by an entity's...reasonable assurance regarding the achievement of an organization's objectives." The objectives of internal control were analyzed by COSO into three... | |
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