Accounting Control Best Practices (Wiley Best Practices) - Hardcover

Über die Autorin bzw. den Autor

STEVEN M. BRAGG, CPA, CMA, CIA, CPIM, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and an auditor at Deloitte & Touche. He received a master's degree in finance from Bentley College, an MBA from Babson College, and a bachelor's degree in economics from The University of Maine. He has been the two-time president of the Colorado Mountain Club, is an avid alpine skier and mountain biker, and is a certified master diver. Mr. Bragg resides in Centennial, Colorado. He is also the author of Accounting Best Practices and Design and Maintenance of Accounting Manuals (both published by Wiley).

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The only practices worth following are the best practices

"Accounting Control Best Practices is succinctly described in one word?thorough. Organizations from manufacturing to hospitals can use this?easily understood by everyone from the data entry clerk in accounting to the CFO."
?Melody Troesser Accountant Cole County Residential Services, Inc.

"There is no authority on accounting or accounting control best practices like Steven Bragg. This guy does the hard stuff?he sees the big picture perfectly yet can also get down in the trenches and dig into difficult and complex areas. His writing is clear and his explanations are simple and sensible."
?Jack W. Boyer, CPA, MCP Boyer & Associates

"Accountants, analysts, and system designers will find this an excellent tool. Real examples define and demonstrate effective control points, while keeping practicality and efficiency in mind. A great addition to my library."
?Clint Davies Principal Berry, Dunn, McNeil & Parker

"A cornucopia of control ideas organized by process and explained in simple terms to ensure quick implementation."
?Richard B. Lanza, CPA/CITP, CFE, PMP President Cash Recovery Partners, LLC

Destined to become an essential desktop tool in helping professionals tailor a controls system to the needs of their company, Accounting Control Best Practices introduces all of the major accounting and operational processes with hundreds of controls presented in basic, intermediate, and advanced layers?from a basic paper-based system, to computerized systems, to the advanced best practice enhancements in computerized systems.

Aus dem Klappentext

In today's environment of increased scrutiny to corporate governance matters, every employee in an organization has a stake in the control process, especially those responsible for accounting policies and procedures. Whether your company is in start-up mode, installing new systems, or simply dissatisfied with existing controls due to fraudulent losses, Accounting Control Best Practices is an easy-to-use handbook that will show you how to develop an effective system of accounting and operational controls.

Author and renowned accounting expert Steven Bragg offers the best practices with pragmatic insights. His proactive strategies show organizations how to protect against further substantial losses of assets and reputation that occur from financial dishonesty.

Every chapter includes control flowcharts?divided into primary and ancillary controls?for all major processes as well as a thorough set of corporate policies designed to support the system of controls. Useful for accounting managers, systems analysts, and internal and external auditors, this valuable reference handbook is the only book in the area of fraud that provides a detailed analysis of control systems with essential information on:

• Choosing new, technologically advanced controls to replace existing ones
• The costs and impacts on profit for each control
• The best controls for specific types of manufacturing systems

Accounting Control Best Practices encompasses all of the major accounting and operational processes with more than 400 controls presented in basic, intermediate, and advanced layers?from those needed for a very basic paper-based system, to computerized systems, to the use of advanced best practice enhancements in computerized systems. This in-depth treatment makes Accounting Control Best Practices the guidebook needed to ensure that a company has constructed a durable and efficient set of controls.