The authoritative, practical guide to internal control after COSO (Committee on Sponsoring Organizations of the Treadway Commission)Beyond COSO unravels the complexities of the COSO Report while providing clear-cut guidelines on how to implement the various internal controls it mandates. Just as important, it builds on the COSO framework to provide a more rigorous system that corporate executives and directors can use to transform the internal control function into a valuable strategic tool for leveraging corporate strengths and improving performance.The first practical guide to complying with COSO Report mandates, Beyond COSO: * Clearly explains the intricacies of the COSO Report * Describes proven techniques for complying with COSO requirements * Provides a detailed account of the internal control oversight process * Offers expert recommendations on how to carry out internal control responsibilities15 more efficiently * Supplies a wealth of ready-to-use internal control documentationBeyond COSO is an invaluable working resource for internal and external auditors, CFOs, members of audit committees, and corporate directors.