Practical Guide to Internal Control provides detailed guidance on all essential aspects of internal control, including:

• An overview of internal control
• The COSO internal control framework
• The COSO enterprise risk management framework
• Management's report on internal control
• Auditing standards related to internal control
• Risk assessment and benchmarking of the control environment
• How to develop policies and procedures related to internal control
• Authorizations, approvals, verifications, and reconciliations
• Directors' responsibilities with regard to internal control
• Management's responsibilities with regard to internal control
• Essential control points
• Checklists and sample forms