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