MARC record from Internet Archive

LEADER: 04921cam 2200517 a 4500
001 ocm62774800
003 OCoLC
005 20200110082041.0
008 060316t20052006nju f 001 0 eng d
010 $a 2006295236
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015 $aGBA560641$2bnb
016 7 $a013255721$2Uk
019 $a61129323
020 $a0471697419
020 $a9780471697411
035 $a(OCoLC)62774800$z(OCoLC)61129323
042 $alccopycat
050 00 $aHF5686.N56$bR863 2005
082 00 $a657/.45$222
100 1 $aRuppel, Warren.
245 10 $aNot-for-profit audit committee best practices /$cWarren Ruppell.
260 $aHoboken, N.J. :$bJohn Wiley & Sons,$c℗♭2006.
300 $aix, 166 pages ;$c24 cm.
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
338 $avolume$bnc$2rdacarrier
490 1 $aWiley best practices
500 $aIncludes index.
520 1 $a"This book helps not-for-profit organizations cut through the chaos and confusion, analyze various proven financial and reporting methodologies, and implement the best practices and safeguards that best fit their organizations. It is a reference for those serving not-for-profit organizations, including audit committee members, individuals serving on boards of directors, managers, independent auditors, and legal advisors."--Jacket.
505 0 $aBackground and Regulatory Issues -- Types of Not-for-Profit Organizations Covered by This Book -- Unique Characteristics of Not-for-Profit Organizations -- Financial Reporting Environment of Not-for-Profit Organizations -- Users of Not-for-Profit Organization Financial Statements -- Regulatory Environment of Not-for-Profit Organizations -- Establishing an Audit Committee and Determining Its Charter -- Charter and Bylaws Review -- Audit Committee Members -- Number of Audit Committee Meetings -- Meeting Attendance -- Minutes of Meetings -- Designation of Committee Chair -- Designation of a Committee Secretary -- Terms of Audit Committee Appointments -- Staggering Audit Committee Member Terms -- Annual Review and Reporting of Audit Committee Activities -- Ability to Hire Outside Counsel and Other Advisors -- Conflicts-of-Interest Statements -- Responsibilities of Internal Control over Financial Reporting -- Internal Control Basics -- Risks of Management Override of Controls -- Relationship of Internal Control to Financial Reporting -- Options for Reporting by Management and Independent Auditors on Internal Control -- Understanding and Addressing the Risks of Fraud -- Definition of Fraud -- Fraud in Relation to Financial Reporting -- The Audit Committee's Role in Preventing and Detecting Fraud -- Fraud Risk Factors to Consider -- Defining the Role of the Internal Audit Function -- Definition of an Internal Audit Function -- Relationship of the Audit Committee to the Internal Audit Function -- Internal Audit Function's Role in Supporting Management Assertions about Internal Control -- Establishing an Effective Whistleblower Program -- Sarbanes-Oxley Requirements for Audit Committees Relative to Whistleblowers -- Protecting Whistleblowers from Retaliation -- Audit Committee's Relationship with the Independent Auditor -- Defining the Broad Relationship of the Audit Committee and the Independent Auditor -- Procuring the Services of an Independent Auditor -- Understanding the Independent Audit of Financial Statements -- Monitoring the Independence of the Independent Auditor -- Communications Received from the Independent Auditor -- Optional Attestation about Management's Assertions Regarding Internal Control over Financial Reporting -- An Audit Committee Action Plan -- Holding an Organizational Meeting -- Reviewing the Audit Plan with the Independent Auditor -- Reviewing the Audit Results and Draft Financial Statements -- Reviewing the Independent Auditor's Management Letter and Addressing Internal Control Issues -- Holding Executive Sessions.
650 0 $aNonprofit organizations$xAuditing.
650 7 $aNonprofit organizations$xAuditing.$2fast$0(OCoLC)fst01038879
830 0 $aWiley best practices.
856 41 $3Table of contents$uhttp://catdir.loc.gov/catdir/toc/fy0606/2006295236.html
856 42 $3Contributor biographical information$uhttp://catdir.loc.gov/catdir/enhancements/fy0653/2006295236-b.html
856 42 $3Publisher description$uhttp://catdir.loc.gov/catdir/enhancements/fy0645/2006295236-d.html
938 $aBaker & Taylor$bBKTY$c45.00$d45.00$i0471697419$n0006438710$sactive
938 $aBaker and Taylor$bBTCP$nBK0006758084
938 $aYBP Library Services$bYANK$n2223405
029 1 $aAU@$b000040140869
029 1 $aNZ1$b9900850
029 1 $aYDXCP$b2223405
029 1 $aUKMGB$b013255721
994 $aZ0$bP4A
948 $hNO HOLDINGS IN P4A - 202 OTHER HOLDINGS