{"id":"https://openalex.org/W591100544","doi":"https://doi.org/10.14217/9781848598607-10-en","title":"Internal Controls, Policies and Procedures","display_name":"Internal Controls, Policies and Procedures","publication_year":2005,"publication_date":"2005-01-01","ids":{"openalex":"https://openalex.org/W591100544","doi":"https://doi.org/10.14217/9781848598607-10-en","mag":"591100544"},"language":"en","primary_location":{"id":"doi:10.14217/9781848598607-10-en","doi":"https://doi.org/10.14217/9781848598607-10-en","is_oa":false,"landing_page_url":"https://doi.org/10.14217/9781848598607-10-en","pdf_url":null,"source":{"id":"https://openalex.org/S4210229037","display_name":"Commonwealth economic papers","issn_l":"0306-5170","issn":["0306-5170","2310-1385"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Economic Paper","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4237398045","display_name":"Combating Money Laundering and Terrorist Financing"},"type":"book-chapter","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":18,"citation_normalized_percentile":{"value":0.05211849,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":97},"biblio":{"volume":null,"issue":null,"first_page":"109","last_page":"114"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.611299991607666,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.611299991607666,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.17139999568462372,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.08299999684095383,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.8960000276565552},{"id":"https://openalex.org/keywords/coso-framework","display_name":"COSO framework","score":0.8610000014305115},{"id":"https://openalex.org/keywords/sox","display_name":"SOX","score":0.8130000233650208},{"id":"https://openalex.org/keywords/public-company-accounting-oversight-board","display_name":"Public Company Accounting Oversight Board","score":0.9700000286102295},{"id":"https://openalex.org/keywords/risk-assessment","display_name":"risk assessment","score":0.8880000114440918},{"id":"https://openalex.org/keywords/delegation","display_name":"delegation","score":0.8820000290870667},{"id":"https://openalex.org/keywords/information-technology-control","display_name":"information technology control","score":0.7699999809265137},{"id":"https://openalex.org/keywords/account-reconciliation","display_name":"account reconciliation","score":0.9869999885559082},{"id":"https://openalex.org/keywords/financial-reporting-oversight","display_name":"financial reporting oversight","score":0.628000020980835},{"id":"https://openalex.org/keywords/allowance-for-doubtful-accounts","display_name":"allowance for doubtful accounts","score":0.8149999976158142},{"id":"https://openalex.org/keywords/credit-administration","display_name":"credit administration","score":0.7820000052452087},{"id":"https://openalex.org/keywords/fixed-assets","display_name":"fixed assets","score":0.7229999899864197},{"id":"https://openalex.org/keywords/inter-firm-transactions","display_name":"intercompany transactions","score":0.984000027179718},{"id":"https://openalex.org/keywords/inventory","display_name":"inventory","score":0.5009999871253967},{"id":"https://openalex.org/keywords/journal-entries","display_name":"journal entries","score":0.8230000138282776},{"id":"https://openalex.org/keywords/payroll","display_name":"payroll","score":0.9860000014305115},{"id":"https://openalex.org/keywords/procurement","display_name":"procurement","score":0.9700000286102295},{"id":"https://openalex.org/keywords/revenue-recognition","display_name":"revenue recognition","score":0.9900000095367432},{"id":"https://openalex.org/keywords/income-tax","display_name":"income tax","score":0.8130000233650208},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.4090000092983246}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.33195459842681885}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.14217/9781848598607-10-en","doi":"https://doi.org/10.14217/9781848598607-10-en","is_oa":false,"landing_page_url":"https://doi.org/10.14217/9781848598607-10-en","pdf_url":null,"source":{"id":"https://openalex.org/S4210229037","display_name":"Commonwealth economic papers","issn_l":"0306-5170","issn":["0306-5170","2310-1385"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Economic Paper","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.4399999976158142}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W583691589","https://openalex.org/W90398117","https://openalex.org/W2982371521","https://openalex.org/W7024908072","https://openalex.org/W3005827222","https://openalex.org/W7042573527","https://openalex.org/W2890321711","https://openalex.org/W3213247636","https://openalex.org/W3211106231","https://openalex.org/W2739547049"],"abstract_inverted_index":{"How":[0],"to":[1,11,219],"Use":[2],"this":[3],"Manual.":[4],"Preface.":[5],"Governance":[6],"Journey.":[7],"A01":[8],"Big":[9],"G":[10],"little":[12],"g":[13],"governance":[14],"journey.":[15],"Appendix:":[16],"Background":[17],"for":[18,161],"COSO,":[19],"SOX,":[20],"PCAOB.":[21],"A02":[22],"Risk":[23],"Assessment.":[24],"A03":[25],"Oversight.":[26],"A04":[27],"Documentation.":[28],"Internal":[29,33,37,41,47,52,142,226],"Control":[30,34,38,42,48,53,122,128,132,138,143,227],"Program.":[31,35,59,82,94,102,130],"B01":[32],"B02":[36],"Process.":[39],"B02a":[40],"Policy":[43,88],"and":[44,57,76,89,147,180,186,203,230],"Procedure.":[45,90],"B02b":[46],"Program":[49,124],"Charter.":[50],"B02c":[51],"Plan.":[54],"B03":[55],"Authorization":[56,65],"Approval":[58],"B03a":[60],"Delegation":[61],"of":[62,69,86,137],"Authority.":[63,70],"B03b":[64],"-":[66,111,144,155,159,166,171,175,197],"Delegation,":[67],"SubDelegation":[68],"B03c":[71],"Responsibility,":[72],"Authority,":[73],"Support,":[74],"Counsel,":[75],"Inform":[77],"(RASCI).":[78],"B04":[79],"Information":[80],"Technology":[81],"B04a":[83],"End-User":[84],"Computing-Control":[85],"Spreadsheets":[87],"B05":[91],"Account":[92,96],"Reconciliation":[93],"B05a":[95],"Reconciliation.":[97],"B06":[98],"Quarterly":[99,104,108,114],"Subcertifi":[100,105,109,116],"cation":[101,110,117],"B06a":[103],"cation.":[106],"B06b":[107],"Matrix.":[112],"B06c":[113],"Financial":[115,184],"Training":[118],"For":[119],"First-Time":[120],"Subcertifiers.":[121],"Activity":[123,129,139],"Testing":[125,229],"Guides.":[126],"C01":[127],"C01a":[131],"Activities":[133],"Template.":[134],"C01b":[135],"Result":[136],"Testing.":[140],"C01c":[141],"Planning,":[145,228],"Testing,":[146],"Remediation":[148,231],"Worksheet.":[149],"C01d":[150],"Reporting":[151],"Scorecard.":[152],"C02":[153],"AP":[154],"Disbursements.":[156],"C02a":[157],"AR":[158,165,170,174],"Allowance":[160],"Doubtful":[162],"Accounts.":[163],"C02b":[164],"Cash":[167,179],"Applications.":[168],"C02c":[169],"Collections.":[172],"C02d":[173],"Credit":[176],"Administration.":[177],"C02e":[178],"Marketable":[181],"Securities.":[182],"C02f":[183],"Planning":[185],"Analysis.":[187],"C02g":[188],"Fixed":[189],"Assets,":[190],"Long":[191],"Lived":[192],"Assets.":[193],"C02h":[194],"Intercompany":[195],"Transactions":[196],"Cross":[198],"Charges.":[199],"C02i":[200],"Raw":[201],"Materials":[202],"Inventory.":[204],"C02j":[205],"Journal":[206],"Entries.":[207],"C02k":[208],"Payroll.":[209],"C02l":[210],"Procurement.":[211],"C02m":[212],"Revenue":[213],"Recognition.":[214],"C02n":[215],"Retail":[216],"Sales":[217],"Orders":[218],"Business":[220],"Partners.":[221],"C02o":[222],"Income":[223],"Tax.":[224],"Appendix.":[225],"Worksheets.":[232],"Acronyms.":[233],"References.":[234],"Index.":[235]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":3},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}