Table of Contents

Chapter 1: Business Management Controls Framework Introduction The role of control in management activities Types and role of business management controls in supporting business activities Proposed business management controls framework Performance measures and compliance indicators Conclusion Chapter 2: Enterprise Governance Controls Introduction Purpose and types of enterprise governance (EG) controls Enterprise governance controls Enterprise performance management and reporting controls Enterprise governance performance measures and compliance indicators Conclusion Relating enterprise governance controls to the BMC framework Chapter 3: Risk and Compliance Controls Introduction Purpose and types of risk and compliance controls Enterprise risk controls Corporate compliance controls Compliance performance measures and compliance indicators Relating risk and compliance controls to the BMC framework Conclusion Chapter 4: Strategic Management Controls Introduction Strategic management process BSC and strategy Performance measures and compliance indicators Conclusion Chapter 5: Financial Management and Accounting Controls Introduction Financial management and accounting controls Financial management responsibility controls Financial standards, systems, policies and procedures The budget Financial performance controls Conclusion Chapter 6: Customer Sales and Production Management Controls Introduction Customer sales management controls Production management controls Conclusion Chapter 7: IT Governance Controls Introduction IT governance controls IT general controls Application systems controls Information governance controls IT governance performance controls Relating IT governance controls to the BMC framework Chapter 8: Business Data Management Controls Introduction Business record-keeping systems Files, documents and records (FDR) management procedures Business data administration controls Data and information quality monitoring and improvement process Data mart and data warehouse controls Business data management performance controls Relating business data management controls to the BMC framework Conclusion Chapter 9: Business Intelligence and Espionage Controls Introduction Business intelligence controls Corporate espionage and sabotage controls Business intelligence and espionage performance controls (BUSI Control 7) Relating business intelligence and espionage controls to the BMC framework Conclusion Chapter 10: Business Performance Management Frameworks Introduction Purpose and types of business performance management frameworks Quality management frameworks Government self-assessment performance frameworks General-use performance frameworks Relating business performance framework controls to the BMC framework Conclusion Chapter 11: Implementing Business Management Controls Introduction Responsibility for internal controls A methodology for implementing business management controls Conclusion Chapter 12: Roles and Responsibilities of Participants in Business Management Controls Introduction Corporate governance mechanisms and internal control Roles and responsibilities of all participants Performance measures and compliance indicators (MGMT Control 1) Relating roles and responsibility controls to the BMC framework Chapter 13: Human Factors in Applying Business Management Controls Introduction Description of hard and soft controls Types of soft controls Emotional contracting Implementing and evaluating soft controls Performance measures and compliance indicators (SOFT Control 20) Relating soft controls to the BMC framework Conclusion Chapter 14: Business and IT Continuity Management Controls Introduction Corporate governance and business continuity Main types of business continuity controls Business and IT continuity audit tools Performance measures and compliance indicators (BITC Control 8) Relating business continuity controls to the BMC framework Conclusion Chapter 15: Case Studies: Applying Business Management Controls to Mitigate Fraud and Other Risks Introduction Area 1. Business case studies for the overall corporate management function of the organisation Area 2. Business case studies for the financial management function of the organisation Area 3. Business case studies for the purchasing function of the organisation Area 4. Business case studies for the IT department of the organisation Segregation of duties (SOD) case studies Relating controls to mitigate risks to the BMC framework Conclusion Chapter 16: Auditing Business Management Controls Introduction to auditing Types of audit Auditing business management controls Relating audit controls to the BMC framework Conclusion Chapter 17: Conclusion Managers and decision making Corporate threats Levels of business operation Red flags Conclusion Appendix ITG Resources

About the Author

John Kyriazoglou is an IT and management consultant with over 35 years' experience of working around the world in a wide variety of organisations and economic sectors. Key roles have included IT Manager, Internal Audit Manager and MD of a service company. John has presented at over 25 international conferences and currently gives courses on IT auditing, security and electronic crime prevention. He has written numerous articles for professional publications and is the author of IT Strategic and Operational Controls, also published by IT Governance.