AnaSayfa
 
Internal Control Reading List
COSO ERM Integrated Framework Executive Summary
Financial Management: Departmental Internal Control Evalution Criteria
Internal Control Management and Evalution Tool Exposure Draft
COSO Internal Control - Integrated Framework (Draft December 2011)
COSO - Internal Control - Intagrated Framework: 2013
ERM Executive Summary Framework, September, 2004 
Evaluating and Improving Internal Control in Organizations, International Federation of Accountants, June, 2012
Evaluating and Improving Governance, International Federation of Accountants, February, 2009
From Bolt On To Built In Managing Risk as an Integral Part of Managing Organization, International Federation of Accountants, May, 2015
Handbook of The Code of Ethics for Professional Accountants, International Ethics Standarts Board for Accountants, May, 2015
Defining and Developin an Effective Code of Conduct for Organizations, International Federation of Accountants, June, 2007

Guide

IIA Code of Ethics
IT Audit (ISACA)
COSO Internal Control Integrated Framework Executive Summary
Creating An Effective Central Harmonization Unit
Internal Control Systems in Candidate Countries I - II - III
INTOSAI Internal Control Standarts For Public Sector
Standartds For Internal Control in yhe Federal Government
The Role of Internal Audit in Government Financial Management: An International 2002-94 Perspectivee- Jack DIAMOND
20 Questions Directors Should Ask About Internal Audit - J. FRASER, H. LINDSAY, Working Paper
Guidelines for Internal Control Standarts for the Public Sector Further Information on Entity Risk Management, INTOSAI GOV 9130, 2007

Book
Welcome to the World of PIFC
 BIEGELMAN Martin T. and BARTOW Joel T., Executive Roadmap to Fraud Prevention and Internal Controls: Creating a Culture of Compliance, Wiley, 2006
 
- BRAGG Steven M., Accounting Best Practices, 2007
 
- CENDROWSKİ Harry, MAİR William C., Enterprise Risk Management and COSO: A Guide for Directors, Executives and Practioners, Wiley, 2009
 
-COHEN Alain-Gerard, Public Internal Financial Control: A New Framework for Public Sector Management, The IIA Research Foundation, 2007
 
- Enterprise Risk Management - IF (2004), AICPA, 2004
 
- GAUTHIER Stephen J., Evaluating Internal Controls: A Local Government Manager's Guide, Government Finance Officers, 1999
 
-GRABER Doris A., The Power of Comminication: Managing Information In Public Organizations, CQ Press, 2002
 
- GRAHAM Lynford, Internal Controls: Guidence For Private, Government and Non Profit Entities, Wiley,  2007
 
- Guidance on  Monitoring Internal Control Systems, AICPA, 2009
 
- HELMS Glenn, Internal Control Essentials for Financial Managers, Accountants and Aud,tors, AICPA, 2008
 
-Internal Control and IT: Reliable Rpeorting and Fraud Prevention, AICPA, 2009
 
-Internal Control Issues in Derivatives Usage and Internal Control - Integrated Framework, AICPA, 1996
 
- Internal Control Over Financial Reporting - Guidance for Smaller Public Companies, AICPA, 2006
 
- KONING Robert de, PIFC Public Internal Financial Control, January 2007
 
- LEITCH Matthew, Intelligent Internal Control and Risk Management, Ashgate, 2008
 
- Management's Assesment of Internal Control Over Finanacial Reporting, AICPA
 
- MCMILLAN Edward J., Policies and Procedures to Prevent Fraud and Embezzlement: Guidance, Internal Controls and Investigation, 2006
 
- MİLNER Eileen M., Managing Information and Knowledge in Public  Sector, Routledge, 2000
 
- VALLABHANENI S. Rao, Wilwy CIA Exam Review,Conducting the Internal Audit Engagement (Wiley CIA Exam Review Series), 2005
 
- MOELLER Robert, Brink's Modern Internal Auditing, 2005
 
-PFISTER Jan A, Managing Organizational Culture for Effective Internal Control: Form Practice to Theory (Contributions to Management Science), Physica-Verlag, 2009
 
- PICKETT Spencer K. H., Internal Control: A Manager's Journey, 2001
 
- PICKETT Spencer K. H., The Internal Auditing Handbook, 2003
 
- PICKETT Spencer K. H., The Internal Auditor at Work: A Practical Guide to Everyday Challenges, 2003
 
- Risk Management Set: Guidelines for Managing Risk in Australian and New Zealand Public Sector
 
-RAMOS Michael J., How to Comply with Sarbanes-Oxley Section 404: Assessing the Efectiveness of Internal Control, 2006
 
- ROOT Steven J., Beyond COSO: Internal Control to Enhance Corporate Governance, Wiley, 2000
 
- STEİNBERG Richard M.,Governance, Risk Managenet and Compliance: It Can't Happen to Us- Avoiding Corporate Disaster While Driving Success, Wiley, 2011
 
- SWITZER Susan M., Internal Audit Reports Post Sarbanes - Oxley: A Guide to Process- Dirven Reporting (Wiley Institute of Internal Auditors Professional Book), 2007
 
Useful Links
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Hazırlayan
Fulya TÜRKEN
Devlet Bütçe Uzmanı
fulya@bumko.gov.tr