The Operational Auditing Handbook: Auditing Business Processes Book

	Preface
	Acknowledgements
1	Approaches to Operational Auditing	1
2	Evaluating Operational Performance	12
3	Developing Operational Review Programmes for Managerial and Audit Use	33
4	Internal Control and the Review of the Control Environment	68
5	Auditing Subsidiaries and Remote Operating Units	89
6	Auditing the Finance and Accounting Functions	114
7	Auditing Contracts and the Purchasing Function	151
8	Auditing Operations and Resource Management	184
9	Auditing Marketing and Sales	211
10	Auditing Distribution	252
11	Auditing Personnel and Management Development	269
12	Auditing Research and Development	309
13	Auditing Information Technology	326
14	Auditing Security	392
15	Auditing Environmental Responsibility	403
16	Alternative Views of the Business for Review Purposes	421
17	Topical Business/Management Techniques and their Impact on Control and Audit	425
App. 1	Useful contacts	455
App. 2	Relevant Standards, Guidelines, Directives, etc	457
App. 3	Abbreviations	459
App. 4	Internal Control - A Guide for Management and Staff (Long Version)	462
App. 5	Internal Control - A Guide for Management and Staff (Short Version)	471
App. 6	Board Policy Statement on Fraud	478
App. 7	Example Statement of Corporate Principles	479
App. 8	Example Code of Business Conduct	483
App. 9	Example Code of Ethical Conduct on Scientific and Environmental Matters	491
App. 10	Example Letter of Representation on Internal Control	498
App. 11	High-level Consideration of Risk and Control Issues for a Range of IT Related Activities with Illustrative Controls	500
	Bibliography	523
	Index	526