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Executives guide to COSO internal controls understanding and implementing the new framework

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Executives guide to COSO internal controls understanding and implementing the new framework

Wiley Corporate F&Ar ,7*^/’*EXECUTIVE'S GUIDE TOINTERNAL CONTROLSUnderstanding and Implementing the New FrameworkROBERT R. MOELLERWileyExecutive's Gui

Executives guide to COSO internal controls understanding and implementing the new frameworkide to COSO Internal ControlsFounded In 1807. John Wiley & Sons Is the oldest Independent publishing company In the United States. With offices in Nor

th America, Europe. Asia, and Australia. Wiley Is globally committed to developing and marketing print and electronic products and services for our cu Executives guide to COSO internal controls understanding and implementing the new framework

stomers' professional and personal knowledge and understanding.The Wiley Corporate F&A series provides information, tools, and Insights to corporate p

Executives guide to COSO internal controls understanding and implementing the new framework

rofessionals responsible for issues affecting the profitability of their company, from accounting and finance to Internal controls and performance man

Wiley Corporate F&Ar ,7*^/’*EXECUTIVE'S GUIDE TOINTERNAL CONTROLSUnderstanding and Implementing the New FrameworkROBERT R. MOELLERWileyExecutive's Gui

Executives guide to COSO internal controls understanding and implementing the new frameworkymoonmaryCover design: WileyCopyright © 2014 by Robert R. Moeller. All rights reserved.Published by John Wiley & Sons. Inc.. Hoboken, New Jersey.Publi

shed simultaneously in Canada.No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, Executives guide to COSO internal controls understanding and implementing the new framework

electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyr

Executives guide to COSO internal controls understanding and implementing the new framework

ight Act. without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyri

Wiley Corporate F&Ar ,7*^/’*EXECUTIVE'S GUIDE TOINTERNAL CONTROLSUnderstanding and Implementing the New FrameworkROBERT R. MOELLERWileyExecutive's Gui

Executives guide to COSO internal controls understanding and implementing the new framework the Publisher for permission should be addressed to the Permissions Department. John Wiley & Sons. Inc.. 111 River Street. Hoboken. NJ 070)0. (2011 7

48-6011. fax (201) 748-6008. or online at http://www.wiley.com/go/permissions.Limit of Liability/Disclaimer of Warranty: While the publisher and autho Executives guide to COSO internal controls understanding and implementing the new framework

r have used their best efforts in preparing this book, they make no representations or warranties with respect to the accuracy or completeness of the

Executives guide to COSO internal controls understanding and implementing the new framework

contents of this book and specifically disclaim any implied warranties of merchantability or Illness for a particular purpose. No warranty may be crea

Wiley Corporate F&Ar ,7*^/’*EXECUTIVE'S GUIDE TOINTERNAL CONTROLSUnderstanding and Implementing the New FrameworkROBERT R. MOELLERWileyExecutive's Gui

Executives guide to COSO internal controls understanding and implementing the new framework. You should consult with a professional where appropriilte. Neither the publisher nor author shall be liable for any loss of profit or any other comm

ercial damages, including but not limited to special, incidental, consequential, or other damages.For general information on our other products and se Executives guide to COSO internal controls understanding and implementing the new framework

rvices or for technical support, please contact our Customer Care Department within the United States at (800) 762-2974. outside the United States at

Executives guide to COSO internal controls understanding and implementing the new framework

017) 572-199) or fax 017) 572-4002.Wiley publishes in a variety of print and electronic formats and by print-on-demand. Some material included with st

Wiley Corporate F&Ar ,7*^/’*EXECUTIVE'S GUIDE TOINTERNAL CONTROLSUnderstanding and Implementing the New FrameworkROBERT R. MOELLERWileyExecutive's Gui

Executives guide to COSO internal controls understanding and implementing the new frameworkincluded in the version you purchased, you may download this material at http://booksupport.wiley.com. For more information about Wiley products, visi

t www.wiley.com.ISBN 978-1-118-62641-2 (Hardcover)ISBN 978-1-118-81)77-5 (ePDF)ISBN 978-1-118-81)81-2 (ePub)Printed in the United States of America10 Executives guide to COSO internal controls understanding and implementing the new framework

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Wiley Corporate F&Ar ,7*^/’*EXECUTIVE'S GUIDE TOINTERNAL CONTROLSUnderstanding and Implementing the New FrameworkROBERT R. MOELLERWileyExecutive's Gui

Wiley Corporate F&Ar ,7*^/’*EXECUTIVE'S GUIDE TOINTERNAL CONTROLSUnderstanding and Implementing the New FrameworkROBERT R. MOELLERWileyExecutive's Gui

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