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Lecture Survey of accounting (3/e) - Chapter 4: Internal controls, accounting for cash, and ethics
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Lecture Survey of accounting (3/e) - Chapter 4: Internal controls, accounting for cash, and ethics
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After you have mastered the material in this chapter, you will be able to: Identify the key elements of a strong system of internal control; prepare a bank reconciliation; discuss the role of ethics in the accounting profession; describe the auditor's role in financial reporting. | McGraw-Hill/Irwin Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Chapter 4: Internal Controls, Accounting for Cash, and Ethics Learning Objectives Identify the key elements of a strong system of internal control. Prepare a bank reconciliation. Discuss the role of ethics in the accounting profession. Discuss the auditor’s role in financial reporting. The learning objectives in this chapter are: Identify the key elements of a strong system of internal control. Prepare a bank reconciliation. Discuss the role of ethics in the accounting profession. Discuss the auditor’s role in financial reporting. An Integrated Framework Control Environment – integrity and ethical values of a company Risk Assessment – management identification of potential risks Control Activities – internal controls Information and Communication – internal and external reporting process Monitoring – over time assessment and correction of internal controls The Enron and WorldCom . | McGraw-Hill/Irwin Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Chapter 4: Internal Controls, Accounting for Cash, and Ethics Learning Objectives Identify the key elements of a strong system of internal control. Prepare a bank reconciliation. Discuss the role of ethics in the accounting profession. Discuss the auditor’s role in financial reporting. The learning objectives in this chapter are: Identify the key elements of a strong system of internal control. Prepare a bank reconciliation. Discuss the role of ethics in the accounting profession. Discuss the auditor’s role in financial reporting. An Integrated Framework Control Environment – integrity and ethical values of a company Risk Assessment – management identification of potential risks Control Activities – internal controls Information and Communication – internal and external reporting process Monitoring – over time assessment and correction of internal controls The Enron and WorldCom accounting scandals had such devastating effects that they led congress to pass the Sarbanes-Oxley Act of 2002 (SOX).Section 404 of Sarbanes-Oxley requires a statement of management’s responsibility for establishing and maintaining adequate internal control over financial reporting by public companies. This section includes an assessment of the controls and the identification of the framework used for the assessment. The framework established by The Committee of Sponsoring Organizations of the Treadway Commission (COSO) in 1992 is the de facto standard by which SOX compliance is judged. COSO’s framework titled Internal Control––An Integrated Framework recognizes five interrelated components including: 1. Control Environment. The integrity and ethical values of the company, including its code of conduct, involvement of the board of directors, and other actions that set the tone of the organization. 2. Risk Assessment. Management’s process of identifying potential risks that could result in
TÀI LIỆU LIÊN QUAN
Lecture Survey of accounting - Chapter 1: Understanding the accounting cycle
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Lecture Survey of accounting - Chapter 10: An introduction to managerial accounting
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Lecture Survey of accounting (3/e) - Chapter 2: Accounting for accruals and deferrals
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