德勤控製評估指引英文版(pdf 43頁)

德勤控製評估指引英文版目錄：
Part One: Introduction
1.1 Are You Ready For Taking Control? . . . . . . 1
1.2 How to Read Taking Control . . . . . . 1
Part Two: Executive Overview
2.1 A Bridge to Excellence . . . . . . . 2
2.2 Start with the End in Mind . . . . . . . 2
2.3 The Independent Auditors’ Role . . . . . . 3
2.4 Lessons Learned . . . . . . . . 3
Part Three: Implementation Guide
3.1 The Practical Pages . . . . . . . 7
3.2 Why You Should Read This Implementation Guide . . . . 7
3.3 Keep It Simple . . . . . . . . 7
3.4 Build the Foundation . . . . . . . 7
3.5 Scope the Project . . . . . . . . 8
3.6 Establish Objectives and Identify Risks . . . . . 12
3.7 Controls in Action (Part I) . . . . . . . 15
3.8 Evaluate the Design of Controls . . . . . . 16
3.9 Controls in Action (Part II) . . . . . . . 19
3.10 Test the Operating Effectiveness of Controls . . . . . 19
3.11 Controls in Action (Part III) . . . . . . . 22
3.12 Create an Effective Control Environment . . . . . 24
3.13 Communicate Information . . . . . . 26
3.14 Monitor the System of Internal Control . . . . . . 28
3.15 Report on the Effectiveness of Controls . . . . . . 29
Part Four: Appendix
Appendix A: What is Internal Control Over Financial Reporting? . . . . i
Appendix B: Defining Deficiencies and Weaknesses . . . . . i
Appendix C: Sample Control Environment Objectives and Activities . . . ii
Appendix D: Sample Information and Communication Objectives and Activities . . v
Appendix E: Sample Monitoring Objectives and Activities . . . . vi
Appendix F: COSO — The Sequel . . . . . . viii
Appendix G: Not Sure if You are an Accelerated Filer? . . . . viii
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