Operational review:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | Undetermined |
| Veröffentlicht: |
London <<[u.a.]>>
Butterworths
1993
|
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 255 S. |
| ISBN: | 0406008981 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804144575399329792 |
|---|---|
| adam_text | Contents
Preface v
List of tables xi
Chapter 1 A PHILOSOPHY FOR OPERATIONAL REVIEW
1 Operational review - a management practice
1.1 What is operational review? 1
1.2 Why review? 5
2 Concepts of control
2.1 What is meant by control? 6
2.2 Controlling with a purpose 7
3 Planning - the basis for control
3.1 Annual planning cycles 9
3.2 Dynamic planning 12
4 Foundations for sound internal control
4.1 Key elements of internal control 14
4.2 Organisational structure 17
4.3 A framework for internal control 18
Chapter 2 OPERATIONAL REVIEW IN PRACTICE
1 Safeguarding the quality of control
1.1 Reliable monitoring 24
1.2 Waste elimination 25
1.3 Fraud prevention and detection 26
1.4 Compliance with the law 27
2 Using internal audit effectively
2.1 The role of internal audit 29
2.2 Securing effective internal auditing 32
2.3 Internal audit practice 38
3 Managing risk
3.1 The concept of risk management 43
3.2 A policy for managing risk 44
3.3 A basis for assessing risk 44
3.4 Strategie planning 47
3.5 Internal control 50
vii
viii Contents
3.6 Operational review 51
3.7 Specialist services 52
3.8 Back-up services 56
3.9 Vulnerable resources 57
3.10 Insurance 58
4 Managing change
4.1 Change affects people 59
4.2 Strategic planning 62
4.3 Maintaining control -63
4.4 Financing change 65
Chapter 3 CORPORATE GOVERNANCE
1 Public accountability
1.1 Legal and other obligations 67
1.2 Responsibilities of directors 68
1.3 The audit expectations gap 70
1.4 A framework for corporate governance 71
2 Cadbury Committee on Corporate Governance
2.1 Purpose and objectives 72
2.2 The Code of Best Practice 73
2.3 Other recommendations 76
3 Direction and control
3.1 Internal control 77
3.2 Measuring corporate performance 84
3.3 Codes of ethics 86
4 Audit committees
4.1 Precedents 87
4.2 Audit committees in the UK 88
4.3 Terms of reference 90
4.4 Methods of working 92
4.5 Relationship with internal audit 93
5 The role of auditors
5.1 Types of external audit 94
5.2 Auditing standards and guidelines 96
5.3 Errors and irregularities 98
5.4 Reliance on internal audit 100
6 The regulatory framework
6.1 The legislation 104
6.2 Accounting standards 104
6.3 Regulation of auditors 106
6.4 Regulation of capital markets 111
Chapter 4 OPERATIONAL MANAGEMENT
1 Managing marketing operations
1.1 The concept of marketing 113
1.2 Market research and demand forecasting 114
1.3 Market development 116
1.4 Product development 119
1.5 Pricing policy 123
xii List of tables
Table 3.12 Cadbury recommendations for improving audit
effectiveness 107
Table 3.13 Synopsis of APB proposals for the development of the
auditing profession 109
Chapter 4 OPERATIONAL MANAGEMENT
Table 4.1 A programme for addressing market shares 116
Table 4.2 Sales interface 133
Table 4.3 Planning and engineering 135
Table 4.4 Scheduling 136
Table 4.5 Monitoring and control 139
Table 4.6 Materials management 140
Table 4.7 Procurement strategy 142
Table 4.8 Procurement policies for various strategic thrusts 144
Table 4.9 Health and Safety at Work Act 1974 - summary of principal
terms 155
Table 4.10 Health and safety hazards 157
Table 4.11 Suggested supporting statements for capital projects 168
Table 4.12 UK government policy on the environment 179
Table 4.13 The environmental agenda 181
Table 4.14 Framework for environmental policy 183
Table 4.15 Environmental checklist 185
Chapter 5 MANAGING INFORMATION
Table 5.1 Evaluating information 196
Table 5.2 Data Protection Act 1984 (principal terms) 207
Table 5.3 Standards for systems development 210
Table 5.4 Systems development project proposal 213
Table 5.5 Serving business needs 214
Table 5.6 Processes of analysis 219
Table 5.7 Risks due to system weakness 222
Table 5.8 Computer dependency 225
Table 5.9 Glossary 236
Contents ix
1.6 Sales promotion 127
1.7 Selling and sales administration 128
2 Managing production operations
2.1 Production control objectives 131
2.2 Sales interface 133
2.3 Planning and engineering 135
2.4 Scheduling 136
2.5 Monitoring and control 137
3 Materials management
3.1 Procurement 141
3.2 Procurement strategy 142
3.3 Stock management 144
3.4 Stock records 145
3.5 Internal control 146
3.6 Operational review 148
4 Managing human resources
4.1 People count 149
4.2 Investment in people 150
4.3 Managing human resources 151
4.4 Operational review 153
4.5 Health and safety regulations 154
4.6 Management policy on health and safety 156
4.7 Safety standards 156
4.8 Health and safety audit 158
5 Managing financial resources
5.1 Treasury management 160
5.2 Control of borrowings 162
5.3 Cash flow management 164
5.4 Currency management 164
5.5 Security 165
5.6 Review and audit 166
6 Capital development
6.1 Planning 167
6.2 Project evaluation 168
6.3 Authorisation 169
6.4 Project control 170
6.5 Post-completion review 170
7 Acquisitions and divestments
7.1 Rationale for acquisitions 171
7.2 Acquisition strategy 172
7.3 A policy for acquisitions 172
7.4 Authorisation 174
7.5 Post-authorisation procedures 174
7.6 Post-acquisition procedures 175
7.7 Post-acquisition review 175
7.8 Divestment 176
7.9 Review and audit 177
8 Environmental concerns
8.1 Corporate response 178
8.2 UK government environmental policy 179
8.3 Corporate policy 182
8.4 Environmental audit 184
8.5 Major environmental issues 186
x Contents
Chapter 5 MANAGING INFORMATION
1 Information is a resource
1.1 Management information 195
1.2 Managing information 196
1.3 Serving the organisation 198
1.4 Distributed data processing 202
1.5 Centralised data processing 205
1.6 Data protection and privacy 206
2 Investing in information management
2.1 Information technology 208
2.2 Establishing standards for managing information 209
2.3 Initiating systems development projects 212
2.4 Ranking systems development projects 213
2.5 Controlling systems development projects 217
3 Addressing computer security risks
3.1 Threats and safeguards 222
3.2 Computer fraud 228
3.3 Fraud prevention 232
4 Glossary of terms 236
SELECTED BIBLIOGRAPHY 242
INDEX 243
List of tables
Chapter 1 A PHILOSOPHY FOR OPERATIONAL REVIEW
Table 1.1 Operational review programme 3
Table 1.2 Control criteria 7
Table 1.3 Control classification 8
Table 1.4 Benefits and costs of controls 15
Table 1.5 Sample pattern of management responsibilities 19
Chapter 2 OPERATIONAL REVIEW IN PRACTICE
Table 2.1 Waste causes and threats 25
Table 2.2 Examples of statutory obligations (UK) 28
Table 2.3 Outline for internal audit charter 30
Table 2.4 Internal audit independence 33
Table 2.5 Risk management 45
Table 2.6 Significant business risks 51
Table 2.7 A selection of ideas from learning organisation philosophy 61
Chapter 3 CORPORATE GOVERNANCE
Table 3.1 The Code of Best Practice 74
Table 3.2 Cadbury Committee recommendations on boardroom
practice 79
Table 3.3 Cadbury Committee recommendations on statements of
responsibility for accounts 80
Table 3.4 Cadbury Committee recommendations on non-executive
directors 81
Table 3.5 Cadbury Committee recommendations on audit
committees 90
Table 3.6 Suggested terms of reference for audit committees 91
Table 3.7 Plan for audit committee meetings 93
Table 3.8 IIA recommendations on audit committees 94
Table 3.9 Types of external audit 95
Table 3.10 Synopsis of APB draft enduring principles of auditing 99
Table 3.11 Comparison of internal and external audit 103
xi
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