{"product_id":"the-operational-auditing-handbook-auditing-business-and-it-processes-hardback-9780470744765","title":"The Operational Auditing Handbook; Auditing Business and IT Processes (Hardback) 9780470744765","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eThe Operational Auditing Handbook\u003c\/font\u003e\u003cbr\u003e\r\n\u003cfont size=\"5\"\u003eAuditing Business and IT Processes\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eAndrew Chambers (Author), Graham Rand (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9780470744765, Wiley\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eHardback, published 23 April 2010\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e904 pages\u003cbr\u003e25.2 x 19.6 x 5.6 cm, 1.837 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003e\u003cp\u003e\u003cb\u003eThe operational auditing HANDBOOK\u003cbr\u003e Auditing Business and IT Processes\u003c\/b\u003e \u003c\/p\u003e\n\u003cp\u003e\u003cb\u003eSecond Edition\u003c\/b\u003e \t \u003c\/p\u003e\n\u003cp\u003e\u003cb\u003eThe Operational Auditing Handbook\u003c\/b\u003e 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. \t \u003c\/p\u003e\n\u003cp\u003eTo accompany this updated edition of The \u003cb\u003eOperational Auditing Handbook\u003c\/b\u003e please visit \u003cb\u003ewww.wiley.com\/go\/chambers\u003c\/b\u003e for a complete selection of Standard Audit Programme Guides.\u003c\/p\u003e\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e\u003cp\u003ePreface xv\u003c\/p\u003e \u003cp\u003eAcknowledgements xvii\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart \u003c\/b\u003e\u003cb\u003eI Understanding Operational Auditing 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e1 Approaches to Operational Auditing \u003c\/b\u003e\u003cb\u003e3\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDefinitions of “Operational Auditing” 3\u003c\/p\u003e \u003cp\u003eScope 4\u003c\/p\u003e \u003cp\u003eAudit Approach to Operational Audits 12\u003c\/p\u003e \u003cp\u003eResourcing the Internal Audit of Technical Activities 16\u003c\/p\u003e \u003cp\u003eProductivity and Performance Measurement Systems 19\u003c\/p\u003e \u003cp\u003eValue for Money (VFM) Auditing 22\u003c\/p\u003e \u003cp\u003eBenchmarking 23\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 Business Processes \u003c\/b\u003e\u003cb\u003e27\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 27\u003c\/p\u003e \u003cp\u003eAn Audit Universe of Business Processes 28\u003c\/p\u003e \u003cp\u003eSelf Assessment of Business Processes 30\u003c\/p\u003e \u003cp\u003eA Hybrid Audit Universe 30\u003c\/p\u003e \u003cp\u003eReasons For Process Weaknesses 30\u003c\/p\u003e \u003cp\u003eIdentifying the Processes of an Organisation 32\u003c\/p\u003e \u003cp\u003eWhy Adopt a “Cycle” or “Process” Approach to Internal Control Design and Review? 35\u003c\/p\u003e \u003cp\u003eBusiness Processes in the Standard Audit Programme Guides 35\u003c\/p\u003e \u003cp\u003eThe Hallmarks of a Good Business Process 36\u003c\/p\u003e \u003cp\u003eAcademic Cycles in a University 37\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 Developing Operational Review Programmes For Managerial and Audit Use \u003c\/b\u003e\u003cb\u003e40\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eScope 40\u003c\/p\u003e \u003cp\u003ePractical Use of SAPGs 41\u003c\/p\u003e \u003cp\u003eFormat of SAPGs 45\u003c\/p\u003e \u003cp\u003eRisk in Operational Auditing 50\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 Governance Processes \u003c\/b\u003e\u003cb\u003e75\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 75\u003c\/p\u003e \u003cp\u003eInternal Control Processes being Part of Risk Management Processes 75\u003c\/p\u003e \u003cp\u003eRisk Management Processes being Part of Governance Processes 76\u003c\/p\u003e \u003cp\u003eObjectives of Governance, Risk Management and Control Processes 77\u003c\/p\u003e \u003cp\u003eThe COSO View of Objectives 78\u003c\/p\u003e \u003cp\u003eShould there be a Single Set of Objectives? 80\u003c\/p\u003e \u003cp\u003eThe Internal Governance Processes 81\u003c\/p\u003e \u003cp\u003eThe Board and External Aspects of Corporate Governance 81\u003c\/p\u003e \u003cp\u003eThe Board’s Assurance Vacuum 82\u003c\/p\u003e \u003cp\u003eRisk and Control Issues for Internal Governance Processes 84\u003c\/p\u003e \u003cp\u003eRisk and Control Issues for the Board 87\u003c\/p\u003e \u003cp\u003eRisk and Control Issues for External Governance Processes 90\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 Risk Management Processes \u003c\/b\u003e\u003cb\u003e95\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 95\u003c\/p\u003e \u003cp\u003eObjectives of Risk Management 95\u003c\/p\u003e \u003cp\u003eEssential Components of Effective Risk Management 98\u003c\/p\u003e \u003cp\u003eThe Scope of Internal Audit’s Role in Risk Management 99\u003c\/p\u003e \u003cp\u003eTools for Risk Management 101\u003c\/p\u003e \u003cp\u003eThe Risk Matrix 101\u003c\/p\u003e \u003cp\u003eRisk Registers 106\u003c\/p\u003e \u003cp\u003eRisk Management Challenges 107\u003c\/p\u003e \u003cp\u003eControl Issues for Risk Management Processes 112\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 Internal Control Processes \u003c\/b\u003e\u003cb\u003e116\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 116\u003c\/p\u003e \u003cp\u003eParadigm 1: COSO on Internal Control 118\u003c\/p\u003e \u003cp\u003eParadigm 2: Turnbull on Internal Control 128\u003c\/p\u003e \u003cp\u003eParadigm 3: COCO on Internal Control 129\u003c\/p\u003e \u003cp\u003eParadigm 4: A Systems\/Cybernetics Model of Internal Control 130\u003c\/p\u003e \u003cp\u003eParadigm 5: Control by Division with Supervision 135\u003c\/p\u003e \u003cp\u003eParadigm 6: Control by Category 137\u003c\/p\u003e \u003cp\u003eThe Objectives of Internal Control 139\u003c\/p\u003e \u003cp\u003eDetermining Whether Internal Control is Effective 141\u003c\/p\u003e \u003cp\u003eControl Cost-Effectiveness Considerations 142\u003c\/p\u003e \u003cp\u003eIssues for Internal Control Processes 143\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 Review of the Control Environment \u003c\/b\u003e\u003cb\u003e147\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 147\u003c\/p\u003e \u003cp\u003eControl Objectives for a Review of the Control Environment 147\u003c\/p\u003e \u003cp\u003eRisk and Control Issues for a Review of the Control Environment 148\u003c\/p\u003e \u003cp\u003eFraud 149\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 Reviewing Internal Control Over Financial Reporting—The Sarbanes-Oxley Approach \u003c\/b\u003e\u003cb\u003e151\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 151\u003c\/p\u003e \u003cp\u003eCosts and Benefits 154\u003c\/p\u003e \u003cp\u003e2007 SOX-LITE 155\u003c\/p\u003e \u003cp\u003eRevised Definitions of “Significant Deficiency” and “Material Weakness” 156\u003c\/p\u003e \u003cp\u003eUsing a Recognised Internal Control Framework for the Assessment 157\u003c\/p\u003e \u003cp\u003eRisk and Control Issues for the Sarbanes-Oxley s. 302 and s. 404\u003c\/p\u003e \u003cp\u003eCompliance Process 171\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 Business\/Management Techniques and Their Impact On Control and Audit \u003c\/b\u003e\u003cb\u003e178\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 178\u003c\/p\u003e \u003cp\u003eBusiness Process Re-Engineering 178\u003c\/p\u003e \u003cp\u003eTotal Quality Management 181\u003c\/p\u003e \u003cp\u003eDelayering 187\u003c\/p\u003e \u003cp\u003eEmpowerment 189\u003c\/p\u003e \u003cp\u003eOutsourcing 191\u003c\/p\u003e \u003cp\u003eJust-In-Time Management (JIT) 195\u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 Control Self Assessment \u003c\/b\u003e\u003cb\u003e199\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 199\u003c\/p\u003e \u003cp\u003eSurvey and Workshop Approaches to CSA 200\u003c\/p\u003e \u003cp\u003eSelecting Workshop Participants 200\u003c\/p\u003e \u003cp\u003eWhere to Apply CSA 200\u003c\/p\u003e \u003cp\u003eCSA Roles for Management and for Internal Audit 201\u003c\/p\u003e \u003cp\u003eAvoiding Line Management Disillusionment 202\u003c\/p\u003e \u003cp\u003eEncouragement from the Top 203\u003c\/p\u003e \u003cp\u003eFacilitating CSA Workshops, and Training for CSA 204\u003c\/p\u003e \u003cp\u003eAnonymous Voting Systems 205\u003c\/p\u003e \u003cp\u003eComparing CSA with Internal Audit 205\u003c\/p\u003e \u003cp\u003eControl Self Assessment as Reassurance for Internal Audit 206\u003c\/p\u003e \u003cp\u003eA Hybrid Approach—Integrating Internal Auditing Engagements with CSA Workshops 206\u003c\/p\u003e \u003cp\u003eWorkshop Formats 207\u003c\/p\u003e \u003cp\u003eUtilising CoCo in CSA 208\u003c\/p\u003e \u003cp\u003eReadings 210\u003c\/p\u003e \u003cp\u003eControl Self Assessment 210\u003c\/p\u003e \u003cp\u003e\u003cb\u003e11 Evaluating the Internal Audit Activity \u003c\/b\u003e\u003cb\u003e214\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 214\u003c\/p\u003e \u003cp\u003eOngoing Monitoring 214\u003c\/p\u003e \u003cp\u003ePeriodic Internal Reviews 215\u003c\/p\u003e \u003cp\u003eExternal Reviews 216\u003c\/p\u003e \u003cp\u003eCommon Weaknesses Noted by Quality Assurance Reviews 217\u003c\/p\u003e \u003cp\u003eInternal Audit Maturity Models 218\u003c\/p\u003e \u003cp\u003eEffective Measuring of Internal Auditing’s Contribution to the Enterprise’s Profitability 219\u003c\/p\u003e \u003cp\u003eControl Objectives for the Internal Audit Activity 232\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart \u003c\/b\u003e\u003cb\u003eII Auditing Key Functions 237\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e12 Auditing the Finance and Accounting Functions \u003c\/b\u003e\u003cb\u003e239\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 239\u003c\/p\u003e \u003cp\u003eSystem\/Function Components of the Financial and Accounting Environment 239\u003c\/p\u003e \u003cp\u003eControl Objectives and Risk and Control Issues 240\u003c\/p\u003e \u003cp\u003eTreasury 241\u003c\/p\u003e \u003cp\u003ePayroll 243\u003c\/p\u003e \u003cp\u003eAccounts Payable 246\u003c\/p\u003e \u003cp\u003eAccounts Receivable 248\u003c\/p\u003e \u003cp\u003eGeneral Ledger\/Management Accounts 251\u003c\/p\u003e \u003cp\u003eFixed Assets (and Capital Charges) 253\u003c\/p\u003e \u003cp\u003eBudgeting and Monitoring 256\u003c\/p\u003e \u003cp\u003eBank Accounts and Banking Arrangements 258\u003c\/p\u003e \u003cp\u003eSales Tax (VAT) Accounting 261\u003c\/p\u003e \u003cp\u003eTaxation 263\u003c\/p\u003e \u003cp\u003eInventories 266\u003c\/p\u003e \u003cp\u003eProduct\/Project Accounting 268\u003c\/p\u003e \u003cp\u003ePetty Cash and Expenses 270\u003c\/p\u003e \u003cp\u003eFinancial Information and Reporting 272\u003c\/p\u003e \u003cp\u003eInvestments 274\u003c\/p\u003e \u003cp\u003e\u003cb\u003e13 Auditing Subsidiaries, Remote Operating Units and Joint Ventures \u003c\/b\u003e\u003cb\u003e276\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 276\u003c\/p\u003e \u003cp\u003eFact Finding 277\u003c\/p\u003e \u003cp\u003eHigh Level Review Programme 278\u003c\/p\u003e \u003cp\u003eJoint Ventures 279\u003c\/p\u003e \u003cp\u003e\u003cb\u003e14 Auditing Contracts and the Purchasing Function \u003c\/b\u003e\u003cb\u003e285\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 285\u003c\/p\u003e \u003cp\u003eControl Objectives and Risk and Control Issues 285\u003c\/p\u003e \u003cp\u003eContracting 289\u003c\/p\u003e \u003cp\u003eContract Management Environment 290\u003c\/p\u003e \u003cp\u003eAssessing the Viability and Competence of Contractors 295\u003c\/p\u003e \u003cp\u003eMaintaining an Approved List of Contractors 297\u003c\/p\u003e \u003cp\u003eTendering Procedures 299\u003c\/p\u003e \u003cp\u003eContracting and Tendering Documentation 302\u003c\/p\u003e \u003cp\u003eSelection and Letting of Contracts 304\u003c\/p\u003e \u003cp\u003ePerformance Monitoring 306\u003c\/p\u003e \u003cp\u003eValuing Work for Interim Payments 308\u003c\/p\u003e \u003cp\u003eContractor’s Final Account 310\u003c\/p\u003e \u003cp\u003eReview of Project Outturn and Performance 313\u003c\/p\u003e \u003cp\u003e\u003cb\u003e15 Auditing Operations and Resource Management \u003c\/b\u003e\u003cb\u003e317\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 317\u003c\/p\u003e \u003cp\u003eSystem\/Function Components of a Production\/Manufacturing Environment 318\u003c\/p\u003e \u003cp\u003eControl Objectives and Risk and Control Issues 318\u003c\/p\u003e \u003cp\u003ePlanning and Production Control 318\u003c\/p\u003e \u003cp\u003eFacilities, Plant and Equipment 321\u003c\/p\u003e \u003cp\u003ePersonnel 324\u003c\/p\u003e \u003cp\u003eMaterials and Energy 327\u003c\/p\u003e \u003cp\u003eQuality Control 330\u003c\/p\u003e \u003cp\u003eSafety 332\u003c\/p\u003e \u003cp\u003eEnvironmental Issues 335\u003c\/p\u003e \u003cp\u003eLaw and Regulatory Compliance 338\u003c\/p\u003e \u003cp\u003eMaintenance 339\u003c\/p\u003e \u003cp\u003e\u003cb\u003e16 Auditing Marketing and Sales \u003c\/b\u003e\u003cb\u003e343\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 343\u003c\/p\u003e \u003cp\u003eSystem\/Function Components of the Marketing and Sales Functions 343\u003c\/p\u003e \u003cp\u003eGeneral Comments 344\u003c\/p\u003e \u003cp\u003eControl Objectives and Risk and Control Issues 344\u003c\/p\u003e \u003cp\u003eProduct Development 345\u003c\/p\u003e \u003cp\u003eMarket Research 348\u003c\/p\u003e \u003cp\u003ePromotion and Advertising 350\u003c\/p\u003e \u003cp\u003ePricing and Discount Policies 353\u003c\/p\u003e \u003cp\u003eSales Management 355\u003c\/p\u003e \u003cp\u003eSales Performance and Monitoring 359\u003c\/p\u003e \u003cp\u003eDistributors 362\u003c\/p\u003e \u003cp\u003eRelationship with the Parent Company 366\u003c\/p\u003e \u003cp\u003eAgents 368\u003c\/p\u003e \u003cp\u003eOrder Processing 371\u003c\/p\u003e \u003cp\u003eWarranty Arrangements 375\u003c\/p\u003e \u003cp\u003eMaintenance and Servicing 377\u003c\/p\u003e \u003cp\u003eSpare Parts and Supply 380\u003c\/p\u003e \u003cp\u003e\u003cb\u003e17 Auditing Distribution \u003c\/b\u003e\u003cb\u003e383\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 383\u003c\/p\u003e \u003cp\u003eSystem\/Function Components of Distribution 383\u003c\/p\u003e \u003cp\u003eControl Objectives and Risk and Control Issues 384\u003c\/p\u003e \u003cp\u003eDistribution, Transport and Logistics 384\u003c\/p\u003e \u003cp\u003eDistributors 388\u003c\/p\u003e \u003cp\u003eStock Control 392\u003c\/p\u003e \u003cp\u003eWarehousing and Storage 395\u003c\/p\u003e \u003cp\u003e\u003cb\u003e18 Auditing Human Resources \u003c\/b\u003e\u003cb\u003e399\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 399\u003c\/p\u003e \u003cp\u003eSystem\/Function Components of the Personnel Function 399\u003c\/p\u003e \u003cp\u003eControl Objectives and Risk and Control Issues 399\u003c\/p\u003e \u003cp\u003eHuman Resources Department 400\u003c\/p\u003e \u003cp\u003eRecruitment 404\u003c\/p\u003e \u003cp\u003eManpower and Succession Planning 408\u003c\/p\u003e \u003cp\u003eStaff Training and Development 410\u003c\/p\u003e \u003cp\u003eWelfare 413\u003c\/p\u003e \u003cp\u003ePerformance-Related Compensation, Pension Schemes (and other Benefits) 415\u003c\/p\u003e \u003cp\u003eHealth Insurance 422\u003c\/p\u003e \u003cp\u003eStaff Appraisal and Disciplinary Matters 424\u003c\/p\u003e \u003cp\u003eHealth and Safety 427\u003c\/p\u003e \u003cp\u003eLabour Relations 430\u003c\/p\u003e \u003cp\u003eCompany Vehicles 432\u003c\/p\u003e \u003cp\u003e\u003cb\u003e19 Auditing Research and Development \u003c\/b\u003e\u003cb\u003e437\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 437\u003c\/p\u003e \u003cp\u003eSystem\/Function Components of Research and Development 437\u003c\/p\u003e \u003cp\u003eControl Objectives and Risk and Control Issues 437\u003c\/p\u003e \u003cp\u003eProduct Development 438\u003c\/p\u003e \u003cp\u003eProject Appraisal and Monitoring 442\u003c\/p\u003e \u003cp\u003ePlant and Equipment 445\u003c\/p\u003e \u003cp\u003eDevelopment Project Management 447\u003c\/p\u003e \u003cp\u003eLegal and Regulatory Issues 450\u003c\/p\u003e \u003cp\u003e\u003cb\u003e20 Auditing Security \u003c\/b\u003e\u003cb\u003e453\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 453\u003c\/p\u003e \u003cp\u003eControl Objectives and Risk and Control Issues 454\u003c\/p\u003e \u003cp\u003eSecurity 454\u003c\/p\u003e \u003cp\u003eHealth and Safety 457\u003c\/p\u003e \u003cp\u003eInsurance 460\u003c\/p\u003e \u003cp\u003e\u003cb\u003e21 Auditing Environmental Responsibility \u003c\/b\u003e\u003cb\u003e463\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 463\u003c\/p\u003e \u003cp\u003eEnvironmental Auditing 465\u003c\/p\u003e \u003cp\u003eThe Emergence of Environmental Concerns 465\u003c\/p\u003e \u003cp\u003eEMAS—The European Eco-Management and Audit Scheme 466\u003c\/p\u003e \u003cp\u003eLinking Environmental Issues to Corporate Strategy and Securing Benefits 467\u003c\/p\u003e \u003cp\u003eEnvironmental Assessment and Auditing System Considerations 468\u003c\/p\u003e \u003cp\u003eThe Role of Internal Audit 470\u003c\/p\u003e \u003cp\u003eExample Programme 470\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart \u003c\/b\u003e\u003cb\u003eIII Auditing Information Technology 477\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e22 Auditing Information Technology \u003c\/b\u003e\u003cb\u003e479\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 479\u003c\/p\u003e \u003cp\u003eIntroduction to Recognised Standards Related to Information Technology and Related Topics 480\u003c\/p\u003e \u003cp\u003eSystem\/Function Components of Information Technology and Management 486\u003c\/p\u003e \u003cp\u003eControl Objectives and Risk and Control Issues 488\u003c\/p\u003e \u003cp\u003e\u003cb\u003e23 It Strategic Planning \u003c\/b\u003e\u003cb\u003e489\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e24 It Organisation \u003c\/b\u003e\u003cb\u003e493\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e25 It Policy Framework \u003c\/b\u003e\u003cb\u003e496\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e26 Information Asset Register \u003c\/b\u003e\u003cb\u003e502\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e27 Capacity Management \u003c\/b\u003e\u003cb\u003e511\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e28 Information Management (IM) \u003c\/b\u003e\u003cb\u003e514\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e29 Records Management (RM) \u003c\/b\u003e\u003cb\u003e524\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e30 Knowledge Management (KM) \u003c\/b\u003e\u003cb\u003e542\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e31 It Sites and Infrastructure (Including Physical Security) \u003c\/b\u003e\u003cb\u003e554\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e32 Processing Operations \u003c\/b\u003e\u003cb\u003e559\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e33 Back-Up and Media Management \u003c\/b\u003e\u003cb\u003e562\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e34 Removable Media \u003c\/b\u003e\u003cb\u003e566\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e35 System and Operating Software (Including Patch Management) \u003c\/b\u003e\u003cb\u003e570\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e36 System Access Control (Logical Security) \u003c\/b\u003e\u003cb\u003e576\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e37 Personal Computers (Including Laptops and PDAS) \u003c\/b\u003e\u003cb\u003e580\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e38 Remote Working \u003c\/b\u003e\u003cb\u003e585\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e39 Email \u003c\/b\u003e\u003cb\u003e590\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e40 Internet Usage \u003c\/b\u003e\u003cb\u003e598\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e41 Software Maintenance (Including Change Management) \u003c\/b\u003e\u003cb\u003e605\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e42 Networks \u003c\/b\u003e\u003cb\u003e609\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e43 Databases \u003c\/b\u003e\u003cb\u003e613\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e44 Data Protection \u003c\/b\u003e\u003cb\u003e616\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e45 Freedom of Information \u003c\/b\u003e\u003cb\u003e627\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e46 Data Transfer and Sharing (Standards and Protocol) \u003c\/b\u003e\u003cb\u003e636\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e47 Legal Responsibilities \u003c\/b\u003e\u003cb\u003e645\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e48 Facilities Management \u003c\/b\u003e\u003cb\u003e648\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e49 System Development \u003c\/b\u003e\u003cb\u003e651\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e50 Software Selection \u003c\/b\u003e\u003cb\u003e655\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e51 Contingency Planning \u003c\/b\u003e\u003cb\u003e658\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e52 Human Resources Information Security \u003c\/b\u003e\u003cb\u003e661\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e53 Monitoring and Logging \u003c\/b\u003e\u003cb\u003e667\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e54 Information Security Incidents \u003c\/b\u003e\u003cb\u003e671\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e55 Data Retention and Disposal \u003c\/b\u003e\u003cb\u003e680\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e56 Electronic Data Interchange (EDI) \u003c\/b\u003e\u003cb\u003e688\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e57 Viruses \u003c\/b\u003e\u003cb\u003e691\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e58 User Support \u003c\/b\u003e\u003cb\u003e694\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e59 Bacs \u003c\/b\u003e\u003cb\u003e696\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e60 Spreadsheet Design and Good Practice \u003c\/b\u003e\u003cb\u003e699\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e61 It Health Checks \u003c\/b\u003e\u003cb\u003e707\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e62 It Accounting \u003c\/b\u003e\u003cb\u003e710\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAppendix 1 Index to SAPGs on the Companion Website 712\u003c\/p\u003e \u003cp\u003eAppendix 2 Standard Audit Programme Guides 719\u003c\/p\u003e \u003cp\u003eAppendix 3 International Data Protection Legislation 729\u003c\/p\u003e \u003cp\u003eAppendix 4 International Freedom of Information Legislation 763\u003c\/p\u003e \u003cp\u003eAppendix 5 Information Management Definitions 835\u003c\/p\u003e \u003cp\u003eAppendix 6 IT and Information Management Policies 839\u003c\/p\u003e \u003cp\u003eBibliography 852\u003c\/p\u003e \u003cp\u003eIndex 859\u003c\/p\u003e\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Finance \u0026amp; accounting [\u003ca title=\"See our other books on Finance \u0026amp; accounting\" 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