책 이미지
책 정보
· 분류 : 국내도서 > 수험서/자격증 > 경제/금융/회계 > 공인회계사/세무사 > 공인회계사
· ISBN : 9788964814260
· 쪽수 : 208쪽
· 출판일 : 2021-01-19
책 소개
목차
Chapter 01 Fundamentals of Corporate Governance
1. Introduction
2. BOD and Corporate Governance
3. Shareholders and Corporate Governance
4. Stakeholders and Corporate Governance
5. External Corporate Governance Mechanisms
Chapter 02 Sarbanes-Oxley Act
1. Introduction
2. Corporate Responsibility (Title III)
3. Enhanced Financial Disclosures (Title IV)
4. Corporate and Criminal Fraud Accountability (Title VIII)
5. White-Collar Crime Penalty Enhancements (Title IX)
6. Corporate Fraud Accountability (Title XI)
Chapter 03 COSO Internal Control Framework
1. Introduction
2. Fundamental Concepts of Internal Control Framework
3. Components of Internal Control
4. Effectiveness and Limitation of Internal Control
Chapter 04 COSO Enterprise Risk Management Framework
1. Introduction
2. Fundamental Concepts of ERM Framework
3. Components of ERM
4. Effectiveness and Limitations of ERM
Chapter 05 IT Governance
1. Introduction
2. COBIT Framework
3. Fundamental Concepts of IT Governance
Appendix COSO’s ERM Framework - Recent Update
1. Definition of ERM
2. Components of ERM
