Cover -- Title Page -- Copyright -- Contents -- Introduction to the Internal Controls Toolkit -- Introduction -- Internal Controls and Fraud Prevention -- Internal Controls and Fraud Prevention: Additional Statistics -- Who Will Benefit from This Toolkit -- About the Standards of Internal Control -- General Standards of Internal Control -- How This Toolkit is Organized -- Chapter 1: Background on Internal Controls -- The Goals and Challenges of Internal Controls -- Risk-Based Internal Controls -- Application of Internal Controls -- The Three Critical Corporate Controls -- The Background and History of Internal Controls -- Enterprise Risk Management (ERM) Integrated Framework-2004 and 2013 -- Example: Enterprise Risk Management (ERM) and the Application to the Procure to Pay (P2P) Cycle -- An ERM Checklist -- Internal Control over Financial Reporting-Guidance for Smaller Public Companies-2006 -- Guidance on Monitoring Internal Control Systems-2009 -- Definition and Objectives of Internal Controls -- Types of Internal Controls and Control Mechanisms -- Leveraging the Standards of Internal Control to Implement a Controls Self-Assessment (CSA) Program -- Ethics and "Tone at the Top" -- What is "tone at the top"? -- What are the components of an effective ethics policy? -- What are the components of a well-defined code of conduct? -- What are examples of poor "tone at the top"? -- Code of Conduct Considerations -- Entity-Level Controls -- Benefits for Entity-Level Controls -- "Tone at the Top" -- Roles and Responsibilities for Internal Control -- Chapter 2: The Order to Cash (O2C) Process -- Introduction -- Process Overview -- Application of Internal Controls -- Metrics -- Sub-Processes -- 2.1 Order Entry/Edit -- Introduction -- 2.2 Export Controls -- Introduction -- Application of Internal Controls -- 2.3 Sales Contracts -- Introduction -- 2.4 Credit.
