Along with the 1993 SNA, Updates and Amendments supports the implementation of international standards of national accounting and provides the methodological basis for improving the international comparability of national accounts data. The publication contains the text of the 1993 SNA that has been updated as a result of the adoption of new international standards for the statistical measurement of financial derivatives. It also includes four functional classifications that were fully elaborated and updated after the 1993 SNA was published. It also provides for the first time a glossary of terms and definitions.
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This Handbook provides, for the first time, comprehensive guidelines for the compilation of Residential Property Price Indexes and explains in depth the methods and best practices used to calculate an RPPI. It also examines the underlying economic and statistical concepts and defines the principles guiding the methodological and practical choices for the compilation of the indices. The Handbook primarily addresses official statisticians in charge of producing residential property price indices; at the same time, it addresses the overall requirement on RPPIs by providing a harmonised methodological and practical framework to all parties interested in the compilation of such indices.
The RPPIs Handbook has been written by leading academics in index number theory and by recognised experts in RPPIs compilation. Its development has been co-ordinated by Eurostat, the statistical office of the European Union, with the collaboration of the International Labour Organization (ILO), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations Economic Commission for Europe (UNECE) and the World Bank.
Like the first edition, this study seeks to advance understanding of the nexus between development and human rights through a systematic consideration of donor approaches. It also seeks to enhance understanding among donors of how to work collectively to advance the strategic and coherent integration of human rights in development in light of agencies’ roles and areas of comparative advantage.
This publication brings together the key political and policy statements of recent years with a discussion of the approaches and experiences of bilateral and multilateral agencies engaged in integrating human rights into their development cooperation activities.
Although considerable experience exists in related areas of statistics such as land cover and land use statistics, the integration of these and other information into an ecosystem accounting framework is new. Also, there is considerable existing expertise in the ecosystem sciences and economics fields that is relevant, and again it is the focussing of these different areas of expertise on the proposed ecosystem accounting approach that is new.
SEEA-Experimental Ecosystem Accounting provides a synthesis of the current knowledge in this area and provides a starting point for the development of ecosystem accounting at national and sub-national levels. It represents an important step forward on ecosystem accounting, providing a common set of terms, concepts, accounting principles and classifications; an integrated accounting structure of ecosystem services and ecosystem condition in both physical and monetary terms; and the recognition of spatial areas as forming the basic focus for measurement.
How can the Bío Bío Region promote new business formation and the development of the existing small and medium-sized companies? What incentives are needed to improve higher education institutions’ regional and local orientation? How can higher education institutions move from knowledge generation towards knowledge transfer?
This joint OECD and World Bank review explores a range of helpful policy measures and institutional reforms to mobilise higher education for the development of the Bío Bío Region. It is part of the series of the OECD reviews of Higher Education in Regional and City Development. These reviews help mobilise higher education institutions for economic, social and cultural development of cities and regions. They analyse how the higher education system impacts upon regional and local development and bring together universities, other higher education institutions and public and private agencies to identify strategic goals and to work towards them.
In OECD countries, an average of 70% of the working-age population are eligible for a pension. However in South Asia, just 7.5% of the working-age population are eligible and in East Asia 18%. Furthermore, few countries in Asia/Pacific have social pensions to provide safety-net retirement incomes for people who are not members of formal schemes. Only in India are social pensions significant, with around 10 to 15% of older people covered.
"A must-read for anyone performing business process mapping! This treasure shares step-by-stepapproaches and critical success factors, based on years of practical, customer-focused experience.A real winner!"
—Timothy R. Holmes, CPA former General Auditor, American Red Cross
"Paulette and Mike make extensive use of anecdotes and real-life examples to bring alive the topic ofbusiness process mapping. From the outset, this book will engage you and draw you into the worldof business process mapping. Who would have thought that reading about business process mapping could make you smile? Well, Mike and Paulette can make it happen! Within each chapter, theauthors provide detailed examples and exhibits used to document a process. Each chapter also includes a 'Recap' and 'Key Analysis Points' which enable the reader to distill the highlights of the chapter."
—Barbara J. Muller, CPA, CFE, Senior Lecturer, School of Accountancy W. P. Carey School of Business, Arizona State University
"Keller and Jacka cut through the drudgery of process mapping with a path-breaking approach thatenables the reader to better understand processes, how they work and how they work together toward successful achievement of business objectives. With great style and flair, this book will provide youwith a different way of thinking and new tools to assist you in process analysis and improvement. This book is a must-read for auditors, risk managers, quality improvement management, and businessprocess engineers."
—Dean Bahrman, VP and Internal Audit Director (Retired) Global Financial Services Companies
"Mike Jacka and Paulette Keller show their expertise with the application of business process mappingin increasing customer service and satisfaction in this updated and expanded edition of this popular book. With clear, practical examples and applications, this book shows the writing talents of bothauthors, and it will be used over and over by those from all lines of industries and professions. Kudos for a job well done!"
—Joan Pastor, PhD, Founding Partner, Licensed Industrial-Organizational Psychologist JPA International, Inc., Beverly Hills, California
Methodology and complex techniques are available. Not to deny that all these available information is good, but it would be too complicated for internal audit beginners to understand and to apply those information immediately into a guide in their first task.
Therefore, this book has been written to provide a simple yet comprehensive guides with examples that can be immediately applied!
"COSO ERM is a thoughtful introduction to the challenges of risk management at the enterprise level and contains a wealth of information on dealing with it through the use of the COSO framework. Detailed procedures covering a wide variety of situations are followed by a thorough explanation of how each is deployed. As a project management professional, I appreciate how the author addresses the need for risk management at a project level. His background as someone who 'practices what they preach' and realizes the impact of the Sarbanes-Oxley auditing rules comes through clearly in the book, and it should be mandatory reading for anyone seeking to understand how to tackle their own ERM issues."
--Greg Gomel, PMP, CQM, CSQE, ITIL, Director, Project Management, Insight North America
"This volume clearly and comprehensively outlines the usefulness of COSO Enterprise Risk Management guidance. It should provide considerable benefit to those having governance responsibilities in this important area."
--Curtis Verschoor, L & Q Research Professor, School of Accountancy and MISDePaul University, Chicago
Transform your company's internal control function into a valuable strategic tool
Today's companies are expected to manage a variety of risks that would have been unthinkable a decade ago. More than ever, it is vital to understand the dimensions of risk as well as how to best manage it to gain a competitive advantage.
COSO Enterprise Risk Management clearly enables organizations of all types and sizes to understand and better manage their risk environments and make better decisions through use of the COSO ERM framework.
A pragmatic guide for integrating ERM with COSO internal controls, this important book:Offers you expert advice on how to carry out internal control responsibilities more efficiently Updates you on the ins and outs of the COSO Report and its emergence as the new platform for understanding all aspects of risk in today's organization Shows you how an effective risk management program, following COSO ERM, can help your organization to better comply with the Sarbanes-Oxley Act Knowledgeably explains how to implement an effective ERM program
COSO Enterprise Risk Management is the invaluable working resource that will show you how to identify risks, avoid pitfalls within your corporation, and keep it moving ahead of the competition.
Internal Control Audit and Compliance provides complete guidance toward the latest framework established by the Committee of Sponsoring Organizations (COSO). With clear explanations and expert advice on implementation, this helpful guide shows auditors and accounting managers how to document and test internal controls over financial reporting with detailed sections covering each element of the framework. Each section highlights the latest changes and new points of emphasis, with explicit definitions of internal controls and how they should be assessed and tested. Coverage includes easing the transition from older guidelines, with step-by-step instructions for implementing the new changes. The new framework identifies seventeen new principles, each of which are explained in detail to help readers understand the new and emerging best practices for efficiency and effectiveness.
The revised COSO framework includes financial and non-financial reporting, as well as both internal and external reporting objectives. It is essential for auditors and controllers to understand the new framework and how to document and test under the new guidance. This book clarifies complex codification and provides an effective strategy for a more rapid transition.Understand the new COSO internal controls framework Document and test internal controls to strengthen business processes Learn how requirements differ for public and non-public companies Incorporate improved risk management into the new framework
The new framework is COSO's first complete revision since the release of the initial framework in 1992. Companies have become accustomed to the old guidelines, and the necessary procedures have become routine – making the transition to align with the new framework akin to steering an ocean liner. Internal Control Audit and Compliance helps ease that transition, with clear explanation and practical implementation guidance.
Whether you are a Private Investigator needing a Guide to Forensics, or a business owner looking to protect your financial interests in a growing entrepreneurial company, this book is a must-read. As most of us have found out, there are two ways to learn: experience or having a great mentor. The latter is much more cost-effective.
This book is just that - a great lesson in all aspects of protecting your company. It is nothing less than a treasure trove of information, advice and exposition regarding just about every area of corporate investigations. If you have concerns about privacy, asset protection and anti-fraud measures, this book is for you!
Anatomy of a Fraud Investigation is an engrossing read and a valuable resource for fraud investigators, auditors, or anyone who suspects fraud may be occuring in their organizations and is unsure as to how to act. It details all phases of a fraud investigation from the first suspicion of fraud to the final judgment in court, through the eyes of a forensic accountant.
In each phase, the author provides insights based on his twenty-two years as a forensic accountant from where to sit at the table when you bring the suspected fraudster in for questioning, to how you protect the key sources of information that the suspect will try to destroy once he or she realizes they are under investigation.In-depth analysis of a fraud investigation Based on an actual investigation conducted by the author Each chapter contains valuable tips and key considerations, providing subtext for why decisions were made and bringing to light potential risks
A fascinating, insider look at a fraud investigation, Anatomy of a Fraud Investigation helps you better understand fraud detection, investigation, and prevention-from the inside out.
COSO Enterprise Risk Management, Second Edition clearly enables organizations of all types and sizes to understand and better manage their risk environments and make better decisions through use of the COSO ERM framework. The Second Edition discusses the latest trends and pronouncements that have affected COSO ERM and explores new topics, including the PCAOB's release of AS5; ISACA's recently revised CobiT; and the recently released IIA Standards.Offers you expert advice on how to carry out internal control responsibilities more efficiently Updates you on the ins and outs of the COSO Report and its emergence as the new platform for understanding all aspects of risk in today's organization Shows you how an effective risk management program, following COSO ERM, can help your organization to better comply with the Sarbanes-Oxley Act Knowledgeably explains how to implement an effective ERM program
Preparing professionals develop and follow an effective risk culture, COSO Enterprise Risk Management, Second Edition is the fully revised, invaluable working resource that will show you how to identify risks, avoid pitfalls within your corporation, and keep it moving ahead of the competition.
Want to be an auditor and need to hone your investigating skills? Look no further. This friendly guide gives you an easy-to-understand explanation of auditing — from gathering financial statements and accounting information to analyzing a client's financial position. Packed with examples, it gives you everything you need to ace an auditing course and begin a career today.Auditing 101 — get a crash course in the world of auditing and a description of the types of tasks you'll be expected to perform during a typical day on the job It's risky business — find out about audit risk and arm yourself with the know-how to collect the right type of evidence to support your decisions Auditing in the real world — dig into tons of sample business records to perform your first audit Focus on finances — learn how both ends of the financial equation — balance sheet and income statement — need to be presented on your client's financial statements Seal the deal — get the lowdown on how to wrap up your audit and write your opinion After the audit — see the types of additional services that may be asked of you after you've issued your professional opinion
The book discusses in detail, classification and preparation of an audit, internal control system, internal audit, vouching of cash, trading and impersonal ledgers in addition to other topics. Besides, it deals with verification and valuation of assets and liabilities, company audit, cost audit, management audit, tax audit, bank audit as well as depreciation. The final chapters of the book give detailed description of business investigations, audit of special entities and auditing in EDP environment. Contemporary topics have been covered in the book to enlighten readers with the latest developments in the field of auditing, such as cost audit, tax audit, environmental audit and energy audit.
The book is intended to serve as an indispensable text for undergraduate students of commerce as well as for CA and ICWA aspirants.
New to this Edition
• The Companies Act, 2013 (based on new company law).
• Internal Audit chapter especially updated in the light of Section 138 of the Companies Act, 2013 and Rule 13 of the Companies (Accounts) Rules, 2014 notified by MCA.
• Cost Audit chapter based on the latest Companies (Cost Records and Audit) Rules, 2014, issued by MCA.
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The increased focus on contemporary audit practice - including professional ethics and ethical competence, governance and professional independence, and changes in legal liability for the audit profession - will equip students with the necessary knowledge and skills required by the profession.