Internal Control Audit and Compliance: Documentation and Testing Under the New COSO Framework

Acknowledgments

AS ALWAYS, SPECIAL THANKS go to my wife Barbara and to my family, who again tolerated my being sequestered in my office during the development and refinement of this work.

Thanks to my clients, both companies and auditors and peers, that provided the experiences and training grounds. Also to be acknowledged are the dedicated professionals of the various COSO development teams and the AICPA and PCAOB whose writings have been woven into this work.

A special thank you also goes to the many John Wiley and Sons production and editing professionals that have helped make this work and its predecessors along the way more readable and focused and to the Wiley leadership of John DeRemigis and Timothy Burgard who strongly supported the production of this volume.