Andrew Chambers, Graham Rand

The Operational Auditing Handbook (eBook, ePUB)

Auditing Business and IT Processes

• Format: ePub

Produktbeschreibung

The operational auditing HANDBOOK Auditing Business and IT Processes Second Edition The Operational Auditing Handbook Second Edition clarifies the underlying issues, risks and objectives for a wide range of operations and activities and is a professional companion for those who design self-assessment and audit programmes of business processes in all sectors. To accompany this updated edition of The Operational Auditing Handbook please visit www.wiley.com/go/chambers for a complete selection of Standard Audit Programme Guides.

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Produktdetails

• Verlag: John Wiley & Sons
• Seitenzahl: 900
• Erscheinungstermin: 5. Dezember 2011
• Englisch
• ISBN-13: 9780470662113
• Artikelnr.: 37298127

Autorenporträt

Andrew Chambers is Professor of Internal Auditing at London South Bank University and professor emeritus of Cass Business School, London. He runs Management Audit LLP specializing in auditing and corporate governance work, and is a member of the international Internal Auditing Standards Board. Graham Rand specialises in IT auditing, risk management and operational review. His career, in the UK and overseas, has featured involvement in a range of organisations, principally in the electrical retail, financial services and public sectors. Much of his current consultancy is on Information Management, Records Management, IT Security and providing support on the development of Risk Management and Information Security environments.

Inhaltsangabe

Preface. Acknowledgements. PART I UNDERSTANDING OPERATIONAL AUDITING. 1
Approaches to operational auditing. 2 Business processes. 3 Developing
operational review programmes for managerial and audit use. 4 Governance
processes. 5 Risk management processes. 6 Internal control processes. 7
Review of the control environment. 8 Reviewing internal control over
financial reporting - the Sarbanes-Oxley approach. 9 Business/ management
techniques and their impact on control and audit. 10 Control self
assessment. 11 Evaluating the internal audit activity. PART II AUDITING KEY
FUNCTIONS. 12 Auditing the finance and accounting functions. 13 Auditing
subsidiaries and remote operating units. 14 Auditing contracts and the
purchasing function. 15 Auditing operations and resource management. 16
Auditing marketing and sales. 17 Auditing distribution. 18 Auditing human
resources. 19 Auditing research and development. 20 Auditing security. 21
Auditing environmental responsibility. PART III AUDITING INFORMATION
TECHNOLOGY. 22 Auditing information technology. 23 IT Strategic Planning.
24 IT Organisation. 25 IT Policy Framework. 26 Information Asset Register*.
27 Capacity Management 28 Information Management (IM)*. 29 Records
Management (RM)*. 30 Knowledge Management (KM)*. 31 IT sites and
Infrastructure (including physical security). 32 Processing Operations. 33
Back-up and Media Management. 34 Removable media. 35 System and Operating
Software (including patch management). 36 System Access Control (or logical
security). 37 Personal Computers (including laptops and PDAs). 38 Remote
Working. 39 Email. 40 Internet Usage. 41 Software Maintenance (including
change management). 42 Networks. 43 Databases. 44 Data Protection. 45
Freedom of Information. 45 Data Transfer and Sharing (Standards and
Protocol Guidelines). 47 Legal Responsibilities. 48 Facilities Management.
49 System Development. 50 Software Selection. 51 Contingency Planning. 52
Human Resources information security. 53 Monitoring and Logging. 54
Information Security incidents. 55 Data Retention and Disposal. 56
Electronic Data Interchange (EDI) and the use of secure networks. 57
Viruses. 58 User Support. 59 BACS (i.e. automated cash/funds transfer). 60
Spreadsheet design and good practice. 61 IT Health Checks. 62 IT
Accounting. APPENDICES. App 1: Index to SAPGs on Wiley;s website. App 2:
SAPGs - use in relation to business processes. App 3: International data
protection legislation. App 4: International freedom of information
legislation. Bibliography. Index.