史蒂文・J・魯特（Steven J. Root） 曾擔任諾斯洛普 ・ 格魯曼（Northrop Grumman）公司的財務、管理及流程董事。1981―1995年，擔任該公司首席內部審計師。在1976年加入該公司之前，他是永道會計公司的執業注冊會計師。魯特先生現任財務經理人協會洛杉磯分會職業發展委員會的主席。他也是內部審計師協會洛杉磯分會的理事，並曾擔任內部審計標準委員會會員以及內部審計師協會洛杉磯分會主席一職。魯特先生還是《內部審計手冊》一書的作者。

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: <UL> <LI>Clearly explains the intricacies of the COSO Report</LI> <LI>Describes proven techniques for complying with COSO requirements</LI> <LI>Provides a detailed account of the internal control oversight process</LI> <LI>Offers expert recommendations on how to carry out internal control responsibilities more efficiently</LI> <LI>Supplies a wealth of ready-to-use internal control documentation</LI></UL>

Beyond COSO is an invaluable working resource for internal and external auditors, CFOs, members of audit committees, and corporate directors.

www.wiley.com/accounting