Operational auditing handbook: auditing business and IT processes

The Handbook will help auditors evaluate, measure and check internal management and financial procedures and systems to increase efficiency and prevent fraud. Reflecting the variety of business situations that auditors face, it encourages them to develop creative approaches for dealing with the problems encountered during the operational audit review. This new edition is fully updated to take account of developments in internal control and COSO, corporate governance under Sarbanes-Oxley, and in audit processes particular to financial institutions in light of the credit crunch. It contains extensive coverage of auditing the board, and auditing operational and reputational risk. The Handbook contains new and updated case studies and checklists and covers a wide range of functional areas in business including facilities management, call centres, shared service centres, finance and accounting, purchasing, operations and production, marketing and sales, distribution, personnel and management technology,security, environmental responsibility, subsidiaries and remote operating units. The book is a professional companion for those who design self-assessment programmes of business processes, and a guide for internal auditors and consultants who conduct value-for-money audits on behalf of others. Contents Approaches to Operational Auditing Evaluating Operational Performance Developing Operational Review Programmes for Managerial and Audit Use Internal Control and the Review of the Control Environment Auditing Subsidiaries and Remote OperatingUnits Auditing the Finance and Accounting Functions (extended coverage of Auditing Risk) Auditing Contracts and the Purchasing Function Auditing Operationsand Resource Management Auditing Marketing and Sales Auditing Distribution Auditing Personnel and Management Development (extended coverage of Auditing theBoard) Auditing Research and Development Auditing Information Technology Auditing Security Auditing Environmental Responsibility Auditing Facilities Management Auditing Call Centres Auditing Shared Service Centres Alternative Views of the Business for Review Purposes Topical Business/Management Techniques and their Impact on Control and AuditAndrew Chambers, London UK The author is Director of Management Audit LLP whospecialise in advising on audit and corporate governance. He is author of several books on internal audit, corporate governance, and computer auditing. Andrew is a member of the UK Auditing Practices Board and of Fédération des Experts Comptables Européens (FEEs) Corporate Governance and Company Law Committee (Brussels). He chairs the Corporate Governance and Risk Management Committee of the Association of Chartered Certified Accountants. He is a Council member of The Tavistock Institute of Human Relations and chairs their audit committee.Andrew is currently Deloitte Professor of Internal Auditing at London South Bank University and a visiting professor at the University of Central England. He is Professor Emeritus of Londons City University where he was Dean of what is now the leading Cass Business School. More recently he was Professor of Audit and Control at the University of Hull. He has served as a director of The Institute of Internal Auditors Inc. and as a member of their standards setting board. He was founder general editor of Blackwells International Journal of Auditing from 1995 to 2003.

• ISBN: 978-0-470-74476-5
• Editorial: John Wiley & Sons
• Encuadernacion: Cartoné
• Páginas: 904
• Fecha Publicación: 16/04/2010
• Nº Volúmenes: 1
• Idioma: Inglés