IT CONTROLS EXAMINATION MCQs

The following FREE EXAMINATION MATERIAL (PDF BOOK) based on the book

'IT STRATEGIC AND OPERATIONAL CONTROLS', of John Kyriazoglou






 containing 100 Multiple Choice Questions (and Answers), is available as noted next. 

See link, http://www.linkedin.com/pub/john-kyriazoglou/0/9b/919

And follow link ‘Published Books/IT_CONTROLS_EXAM_MCQs_PDF’.

IT Audit Pograms and Checklists Book

     FULL CONTENTS OF              

Addendum to ‘IT Strategic & Operational Controls’                          Book                                           (Customisable  IT   Audit             Programmes and Checklists)

                                 John Kyriazoglou

 PUBLISHER: www.itgovernance.co.uk

ADDENDUM TO THE BOOK (Customisable IT Audit Programmes and Checklists

                     (WORD FORMAT): www.itgovernance.co.uk/products/3143

          ISBN 978-1-84928-075-4

© John Kyriazoglou 2010

The author has asserted the rights of the author under the Copyright, Designs and Patents Act, 1988, to be identified as the author of this work.

First published in the United Kingdom in 2010

by IT Governance Publishing.

Chapter 1: CORPORATE MANAGEMENT AUDIT PROGRAMMES AND CHECKLISTS

 The following audit programmes and checklists are designed to support the control, review and audit activities of the corporate management area and its particular components: Corporate governance and internal controls systems,Assessment of the compliance controls framework,Corporate policies and procedures,Records management system,Financial management system,

Corporate fraud management system,IT internal audit, and

IT ethics management.  These also complement the controls described in all chapters of IT Strategic & Operational Controls. More detailed information on corporate controls is provided in Corporate Controls by John Kyriazoglou, Dr Frank Nasuti and Dr C. Kyriazoglou, published by The Institute for Internal Controls (http://www.theiic.org).

Chapter 2: IT ORGANISATION AUDIT PROGRAMMES AND CHECKLISTS

The following audit programmes and checklists are designed to support the review and audit activities of the IT organisation area and its particular components: IT department structure, IT control framework, IT policies and procedures, Technology coverage, IT finance assessment, IT outsourcing, IT management reporting. These also complement the controls described in Chapter 1 (IT organisation controls) of IT Strategic & Operational Controls, and the review and audit tools and techniques contained in that chapter.

Chapter 3: IT ADMINISTRATION AUDIT PROGRAMMES AND CHECKLISTS

The following audit programmes and checklists are designed to support the review and audit activities of the IT administration area and its particular components: IT inventory control, IT procurement management, Vendor and external parties’ management, Computer insurance, Customer service agreements, IT unit performance, and Problem management.These also complement the controls described in Chapter 2 (IT administration controls) of IT Strategic & Operational Controls, and the review and audit tools and techniques contained in that chapter.

 Chapter 4: ENTERPRISE ARCHITECTURE AUDIT PROGRAMMES AND CHECKLISTS

The following audit programmes and checklists are designed to support the review and audit activities of the Enterprise Architecture area and its particular components:Enterprise Architecture plan assessment, Enterprise Architecture migration plan

Core corporate issues assessment. These also complement the controls described in Chapter 3 (Enterprise Architecture controls) of IT Strategic & Operational Controls and the review and audit tools and techniques contained in that chapter.

Chapter 5: IT PERSONNEL MANAGEMENT AUDIT PROGRAMMES AND CHECKLISTS

The following audit programmes and checklists are designed to support the review and audit activities of the IT personnel management area and its particular components:IT personnel administration audit programme, Segregation of duties assessment audit programme, IT personnel performance assessment, IT personnel responsibilities and skills assessment, Human resource cultural controls assessment. These also complement the controls described in Chapter 2 (IT administration controls) of IT Strategic & Operational Controls, and the review and audit tools and techniques contained in that chapter.

Chapter 6: IT STRATEGY AUDIT PROGRAMMES AND CHECKLISTS

The following audit checklist and programs are designed to provide additional support during the review and audit process of the IT strategy area and its particular components:IT business plan alignment, IT strategic management process, IT strategic plan.

These also complement the controls described in Chapter 4 (IT strategic controls) of IT Strategic & Operational Controls, and the review and audit tools and techniques contained in that chapter.

Chapter 7: IT SECURITY AUDIT PROGRAMMES AND CHECKLISTS

The following audit checklist and programmes are designed to provide additional support during the review and audit process of the IT security area and its particular components:IT security intrusion response assessment, Information security procedures assessment,

IT security programme assessment, IT security administration, Data sensitivity protection assessment. These also complement the controls described in Chapter 6 (IT security controls) of IT Strategic & Operational Controls, and the review and audit tools and techniques contained in that chapter.

Chapter 8: SYSTEMS DEVELOPMENT AUDIT PROGRAMMES AND CHECKLISTS

The following audit checklists and programmes are designed to support the review and audit activities of the systems development area and its particular components:IT project investment assessment,

Systems development change controls assessment, IT project management assessment, Application software requirements assessment,

Post-implementation review. These also complement the controls described in Chapter 5 (System development controls) of IT Strategic & Operational Controls, and the review and audit tools and techniques contained in that chapter.

Chapter 9: SYSTEMS SOFTWARE AUDIT PROGRAMMES AND CHECKLISTS

The following audit checklists and programmes are designed to support the review and audit activities of the systems software area and its particular components:Systems software maintenance assessment, Systems software security assessment, Database controls assessment, Systems software back-up assessment. These also complement the controls described in Chapter 8 (Systems software controls) of IT Strategic & Operational Controls, and the review and audit tools and techniques contained in that chapter.

Chapter 10: DATA CENTRE OPERATION AUDIT PROGRAMMES AND CHECKLISTS

The following audit checklists and programmes are designed to support the review and audit activities of the data centre operation area and its particular components: Physical access controls assessment, Hardware management controls assessment, Back-up and recovery procedures assessment, Health, safety and environmental controls assessment, IT disaster recovery plan assessment. These also complement the controls described in Chapter 7 (Data centre operational and support controls) of IT Strategic & Operational Controls, and the review and audit tools and techniques contained in that chapter.

Chapter 11: IT APPLICATIONS OPERATION AUDIT PROGRAMMES AND CHECKLISTS

The following audit checklists and programmes are designed to support the review and audit activities of the IT applications operation area and its particular components:Application systems protection controls assessment, Application data controls assessment, Application technical controls assessment, Application database controls assessment, Application system testing assessment,

Corporate website evaluation. These also complement the controls described in Chapter 9 (IT application controls) of IT Strategic & Operational Controls, and the review and audit tools and techniques contained in that chapter.

Chapter 12: END-USER COMPUTING AUDIT PROGRAMMES AND CHECKLISTS

The following audit program and checklists are designed to support the control, review and audit activities of the end-user computing area and its particular components:End-user area risk assessment, End-user computing policy, End-user security, End-user application development and operation. These also complement the controls described in Chapter 5 (System development controls) and Chapter 9 (IT application controls) of IT Strategic & Operational Controls, and the review and audit tools and techniques contained in those chapters.

MAXIMS OF WISDOM OF ANCIENT GREECE

E-Book: ‘MAXIMS OF WISDOM OF ANCIENT GREECE’.

39 Pages, English  and Ancient Greek. Cost: Free.

Publisher: John Kyriazoglou (July, 2011).

Available at: http://www.free-ebooks.net/?page=4&category=Philosophy

Summary: This book contains the ethical maxims and quotations (in English with their ancient Greek translation in the appendix) of the seven sages (Solon, Thales, Chilon, etc.) of ancient Greece (about 600 B.C.) on all aspects of life, in a simple, quick, practical and easy-to use guide, to enable, help and support all people (young, old, men, women, students, etc.) in their potential efforts to improve their life at all levels: personal, family, professional, community, etc.

Contents: Preface, The Maxims of Delphi, The Quotations of the Seven Sages of Ancient Greece, Appendix A: The Maxims of Delphi in English and Ancient Greek, Appendix B: The Quotations of the Seven Sages in English and Ancient Greek, and Bibliography.

Improving your Relationships with Friendship and Love (Greek)

E-Book:  ‘IMPROVING YOUR RELATIONSHIPS WITH FRIENDSHIP AND LOVE’

277 Pages. Greek only. Cost: $4.50. Publisher: John Kyriazoglou (July, 2011).

Available at: http://store.payloadz.com/details/956192-ebooks-self-help-improving-your-relationships-with-friendship-and-love.html

Περίληψη: Ένα βιβλίο που αποσαφηνίζει τις έννοιες και προσεγγίσεις της φιλίας και της αγάπης (από τον αρχαίο κόσμο έως σήμερα) και παρέχει ορισμένες τεχνικές και τρόπους αυτοβοήθειας που μας υποστηρίζουν στην βελτίωση των σχέσεων μας σε όλα τα επίπεδα (προσωπικό, οικογενειακό, εργασιακό, κλπ.), μέσω της φιλίας και της αγάπης, και χωρίς την συνδρομή των ειδικών, σε πρώτη φάση.

AN ESSAY ON MAN IN THE 21ST CENTURY (Greek)

E-Book: ‘ Ο ΑΝΘΡΩΠΟΣ ΣΤΗΝ ΗΛΕΚΤΡΟΝΙΚΗ ΕΠΟΧΗ’
(‘AN ESSAY ON MAN IN THE 21^ST CENTURY’)

20 Pages, Greek only. Cost: $1.50. Publisher: John Kyriazoglou (July, 2011).

Available at: http://store.payloadz.com/details/956285-ebooks-social-science-an-essay-on-man-in-the-21st-century.html

Περίληψη: Ένα δοκίμιο για την κατάσταση του ανθρώπου στον 21^ο αιώνα, τα προβλήματα της υπερπληροφόρησης, και πως μπορούμε όλοι να αντιδράσουμε για να βελτιώσουμε την ζωή μας και να ζήσουμε πιο ήρεμα και ευτυχισμένα.

Anthology on Friendship and Love (Greek)

1. E-Book:  ‘ΑΝΘΟΛΟΓΙΑ ΦΙΛΙΑΣ ΚΑΙ ΑΓΑΠΗΣ’

                 (Anthology on Friendship and Love)

ISBN: 978-960-9520-14-0.

84 Pages (Σελίδες).  Greek only. Date (Ημερ/νία): 7/2011

Cost (Κόστος): Euro 4.50. Publisher (Εκδότης): Digital Content A.E.

Available at: http://www.e-bookshop.gr/book.asp?Bookid=881

Περίληψη: Μια συλλογή διηγημάτων, ποιημάτων, ύμνων, προσευχών, γνωμικών και τεχνικών που βασίζονται στην φιλία και την αγάπη και που μπορούν να συνδράμουν στην βελτίωση της ζωής μας.

Maxims of Delphi and Quotations of the Seven Sages of ancient Greece

MAXIMS OF DELPHI AND QUOTATIONS OF THE SEVEN SAGES OF ANCIENT GREECE

                               (SUMMARY)

by John Kyriazoglou

ISBN 978-1-4507-5833-8

This is available at: http://store.payloadz.com/details/956148-ebooks-philosophy-maxims-and-quotations-of-the-seven-sages-of-ancient-greece.html, and
 http://i-proclaimbookstore.com/maofdeandquo.html

SYNOPSIS

This book contains a set of wisdom pieces of ancient Greece, in terms of the maxims of the oracle of Delphi and the quotations of the seven sages of ancient Greece.

 These maxims and quotations were translated from ancient Greek into English.

The original maxims and quotations (ancient Greek and current Greek) can be sent to anyone interested by a request to the author, without charge.

 The purpose of this book is to make all readers (general public, educated and not, young, old, men, women, high school, college and university students, managers, workers, professionals, etc.) aware of a set of classical quotations that could be used to help them in all walks and stages in their personal and professional life, and hopefully enable them to understand, reflect upon, and improve their relationships, in the long term.

 The translation of the maxims and quotations into English were done by the author on the basis of the original texts in both ancient Greek and current Greek and other sources noted in the bibliography.

 The Seven Sages (of ancient Greece) or Seven Wise Men  was the title given by ancient Greek cultural tradition to seven early 6th century B.C. philosophers, poets, rulers, statesmen and law-makers who were renowned in the following centuries for their wisdom, and which is still valid today. The seven sages were Thales, Pittacos, Bias, Solon, Cleovoulos, Periandros, and Chilon. They lived in ancient Greece over 600 years B.C. and before the advent of the classical Greek philosophers, like Socrates, Plato, Aristotle, etc.

Aristotle esteemed the wisdom of Bias. So did Plato who praises Bias, and Pittacos. Heracleitus had a very high respect for Bias and Pittacos. Also Plutarch, in his famous ‘Dinner of the seven sages’, refers to all seven sages with the highest remarks.

Their maxims and quotations set the background for the development of the classical Greek philosophy. The purpose of this book is to offer any reader a very simple guide into the wisdom of ancient Greece, improve his or her learning and thinking, because as Empedocles has said ‘learning really cultivates thinking’ and possibly allow him or her to gain some better understanding of this very old wisdom, and therefore see with their own ‘eyes’ and soul how these can help them in their every-day life.

 A SAMPLE OF THE MAXIMS OF DELPHI FOLLOW.

1. Follow God.

2. Obey the law.

3. Worship God.

4. Respect your parents.

 A SAMPLE OF THE QUOTATIONS OF THE SEVEN SAGES FOLLOW.

 
Quotations of Cleovoulos) 

1. The measure (limit, analogy) in all things is the best.

2. Respect your father.

3. Maintain your body and mind in good order.

Quotations of Solon

1. Never exaggerate.

2. Do not take the position of a judge, as in this case you will be hated by the condemned.  

4. Keep the politeness and goodness of your character more faithful than your oath.   

Quotations of Chilon

1. Know yourself.

8. Respect your elders.

15. Control your anger.

Quotations of Thales

2. Remember your friends, both, when they are near you, as well as when they are far away.

3. Do not beautify your external appearance, but you should look to become good in your behavior. 

4. Do not get rich in a bad way.           

Quotations of Pittacos

7. Show tolerance to small damages inflicted upon you by your neighbors.

12. Acquire what is not destroyed by time: piety, education, prudence, thoughtful mind, truth, belief, expense, skills and dexterities, co-operation, care, effective management, professional knowledge.

Quotations of Bias

2. Look into your mirror, and if you look nice, you must do nice things if, however, you look ugly, you must correct your physical deficiency with politeness and goodness

3. Do not be in a hurry to undertake something. When, however, you start, stay fixed to that until the end.

Quotations of Periandros

1. Exercising is the best thing.

2. To be quiet is a nice thing, to be arrogant and abusive, a dangerous one.

3. Profit is shameful.

CORPORATE CONTROLS BOOK

CORPORATE CONTROLS BOOK

To be published by the end of 2011

AUTHORS

 John KYRIAZOGLOU, CICA, M.S., B.A (Hon.)

and Dr. Frank Nasuti, Ph.D., CPA, CICA, CFE

  with Dr. C. J. Kyriazoglou, Ph.D., MSc.

BOOK SYNOPSIS 

This book is about corporate controls and how they enable and support all management levels of the organization (top, middle, and lower) to accomplish strategic and operational goals and specific time-bound business objectives. Corporate controls, also, facilitate all these management levels to function most effectively and efficiently, and in a beneficial way both to its stakeholders and to society, at large. The stated mission of this book is to provide a set of such Corporate Controls, and their design, implementation and audit issues.  Methodological processes are only described as to how controls are designed, implemented and audited.

The book is structured in three parts and an appendix, as noted below:

PART A: BASIC TERMS AND CONCEPTS

Chapter 1: Introduction to Management, Regulations and Controls, and

This chapter describes the basic concepts of management, regulations and controls, such as: Management Roles, Levels of Management Structure, Legal and Religious Systems, International Regulations and Guidelines, and Key Concepts of Management Controls.

Chapter 2: Proposed Organizational Controls Framework

This chapter describes the current socio-economic environment within which organizations and people operate, presents the most prevalent regulatory control frameworks, presents a diagram depicting the social and economic  needs and drivers for the existence of an Organizational Controls Framework, analyzes the characteristics of competitive advantage and how organizational controls interact and support them, and outlines the basic building blocks of the proposed Organizational Controls Framework.

PART B: MAIN ORGANIZATIONAL CONTROLS

Chapter 3: Corporate Philosophy Controls

This chapter describes the main Corporate Philosophy Controls, such as: Vision, Mission,  and Values Statements, Corporate Social Responsibility Policy, and Corporate Ethics (Policy, Office, Committee, and Program). Also the purpose of organizational philosophy controls, two models for creating a corporate ethics policy, examples of vision, mission and values statements, and a corporate ethics policy are presented. In addition to these a set of review and audit tools and techniques are depicted, such as:

Corporate Vision, Mission, and Values  Statements Checklist,

Departmental Corporate Vision, Mission, and Values  Statements Checklist, Corporate Ethics Program and Policy Checklists, and
Corporate Fraud Management Checklist.

Chapter 4: Corporate Governance Controls

This chapter describes the main Corporate Governance Controls, such as: Board of Directors Charter, Corporate Committees (for Audit, Benefits and Personnel, Information Technology, Financial Issues, and Business Continuity), Corporate Policies (for Financial Accounting, Customer Relations, Fraud and Theft, Community Relations, Health and Safety, and Environment Management,  and

Corporate Processes and Plans (for Performance Management, Internal Audit, Risk Management, Business Continuity Plan, Transaction Authorization Controls, Corporate Compliance Officer). Also examples of (a) charters for a board of directors, an audit committee, and a business continuity issues committee, (b) several policies (such as: customer relations, fraud and theft, community relations, health and safety, environment management, fixed asset management, and performance management), (c) a risk management process (with three steps), (d) a business continuity plan, and (e)  corporate governance performance measures, are presented. In addition to these the following audit programs and checklists are described:

Internal Controls Framework Checklist,  

Business Continuity Audit Review Program, and
Generic Performance Audit Program.

Chapter 5: Strategic Management Controls

This chapter describes the main Strategic Management Controls, such as: Corporate Strategic Planning Committee, Strategic Plans, Strategic Budgets, Strategy Implementation Action Plans, and

Performance Management Framework. Also examples of (a) a charter of a strategic planning committee, (b) strategies, mission, vision, and values statements, (c) a strategic process methodology  and a performance measurement procedure, (d) a corporate strategic plan and a strategy implementation plan, and (e) strategic performance measures, are presented. In addition to these the following audit checklists are described: Strategic Readiness Checklist, Business Idea Development Checklist, and Corporate Strategic Plan Checklist.

Chapter 6: Financial Controls

This chapter describes the main types of financial controls, such as: Financial Organization Controls (Financial Issues Committee, Function of the Controller, Accounting Manager – Job Description, and Budget Department), Financial Policies and Procedures (Financial Accounting Controls Policy, Financial Accounting Procedures, Financial Revenue Procedures, and Budgeting Procedure), General Ledger Controls (Chart of accounts, General Ledger, Trial balance, and  Financial Statements), and Computerized Financial Systems (General Ledger (GL) Systems, Customer Invoicing (CI) Systems, Accounts Payable (AP) Systems, Customer Orders / Sales Processing (COP) Systems, and  Payroll Systems). Also examples of (a) a charter of a financial issues committee, (b) a financial accounting controls policy (c) two budget formulation methodologies and a budgeting procedure, (d) two budget plans (income and expenses, and strategic initiatives), and (e) financial performance measures, are presented.

In addition to these the following audit programs and checklists are described: Detail Management Controls Checklist, Financial Management Controls Checklist, and Asset Management Controls Checklist.

Chapter 7: Administrative Controls

This chapter describes the main types of administrative controls, such as: Administrative Organizational Controls (Corporate Committees, and Departmental Terms of Reference), Administrative Procedures (Procedures Manual, Files, Documents and Records Management Procedures, Confidential Information Release Procedures, Management Reporting Procedures, Asset Protection Procedures, Legal Procedures, etc.),  Administrative Office Controls ( Physical Security Controls, Mail Controls, EDI Controls,  Facsimile Transmission Controls, daily activities controls, etc.), and

Policies, Procedures and Forms Controls.

Also examples of (a) the terms of reference for a production planning department, (b) the contents of an administrative procedures manual, (c) the clauses of an EDI standard contract, (d) five administrative forms (activities journal, visitors log, securities incidents log, problems log and mail log), and (e) administrative performance measures, are presented.
In addition to these the following audit checklists are described:
Internal Controls System: Policies and Procedures Checklist,
Departmental Terms of Reference Checklist,
Records Management System Checklist, and
Legal Issues Checklist.

Chapter 8: Human Resource Controls

This chapter describes the main types of human resource controls, such as: Human Rights Policy, Benefits and Personnel Committee,

Personnel Management Controls, Employee Management Policies and Procedures Handbook, and Human Resources (HR) Systems.

Also examples of (a) a human rights policy, (b) the contents of the charter of a benefits and personnel committee, (c) the job description of a CIO, (d) the contents of an employee management policies and procedures handbook, and (e) human resource performance measures, are presented.

In addition to these the following audit programs and checklists are described:
Human Resources Management System Checklist,
Personnel Responsibilities and Skills Checklist, and
Personnel Management Audit Program.

Chapter 9: Production Controls

This chapter describes the main types of production controls, such as: Operations Policies and Procedures (Purchasing Process and Procedural Controls, and Inventory Control Procedures), Manufacturing Process Controls, Manufacturing Process Controls (New Product Development Controls, Bill of Materials (BOM) File, Master Production Schedule (MPS), Material Requirements Planning (MRP), Inventory Master Records (IMR) File, Inventory Transactions File, Preventive Maintenance Controls), Computerized Production Information Systems (Material Requirements Planning (MRP) System, Cost Accounting (CA) System, Production planning and control (PPC) system, Enterprise Resource Planning (ERP) system),Quality Management Controls,  Standardization Procedures, Project Management Controls, Performance Management Controls, and Production Performance Measures.

Also examples of (a) a quality management policy, (b) the steps of a methodology for establishing operational policies and procedures, (c) a purchasing process, (d) a procurement procedure, and (e) production performance measures for innovation, inventory control, manufacturing, production cost, service productivity, supply chain, and quality, are presented. In addition to these the following audit programs and checklists are described:
Production Process Audit Program,
Purchasing Controls Checklist,
Inventory Controls Checklist, and
Quality Management Controls Checklist.

Chapter 10: Information Technology (IT) Controls

This chapter describes (in summary form) the main IT Controls, such as: IT Organization Controls, IT Administration Controls, IT Strategy Controls, System Development Controls, IT Security Controls, IT Operational Controls, IT Technical Controls, Computerized Application Controls, and IT Performance Management Controls. In addition to these the following audit programs and checklists are described:
IT Terms of Reference Checklist,
IT Vision, Mission, and Values Checklist,
IT  Strategic Planning Checklist,
IT Technology Coverage Checklist, and
IT Performance Assessment Audit Program.

PART C: DESIGN, IMPLEMENTATION AND MONITORING OF CONTROLS

The purpose of this part is to identify and propose the elements required to design, implement and monitor strategic and operational control systems more efficiently and effectively.

This part contains three chapters:

Chapter 11: Designing Strategic and Operational Controls

This chapter describes how to design strategic and operational controls for organizations, and the various elements required by the organizations to carry out the design process the best way. The contents of this chapter are:

Strategic and Operational Controls,
Objectives of a Strategic and Operational Control System,
Selecting a Strategic and Operational Control System,
Designing Strategic Management Controls,
Duties, Responsibilities, and Conflicts of Interest,
Key Issues in Designing Strategic and Operational Controls,
Frameworks for Implementing Strategic Controls, and
Comparative Analysis of Frameworks.
Also examples of (a) a strategic controls process and a corporate policies and procedures management plan, (b) a conflicts of interest policy, (c) the control duties and responsibilities of a CIO and a board of directors, (d) a BSC for a public ministry and a BSC for a large construction company, and (e) performance measures for designing controls, are presented.
In addition to these the following checklists are described:
Strategic Management Controls Checklist, and
Organizational Controls Readiness Checklist.

CHAPTER 12: Implementing Strategic and Operational Controls with the BSC

This chapter describes how to implement strategic and operational controls for organizations, and the various elements required by the organizations to carry out the implementation process the best way. The contents of this chapter are:

The rationale for BSC development and implementation, 
The BSC general implementation process,
BSC Detail Implementation Approaches, and
The critical success factors in implementing strategic controls.
Also examples of (a) a Full-Scale Methodology for implementing BSC, and a Quick way approach for implementing BSC, (b) the contents of a BSC implementation plan, BSC responsibilities, and a performance dictionary, (c) an employee performance review policy, (d) linking the various BSC components, and (e) performance measures for implementing controls, are presented.
In addition to these the following checklists are described:
BSC Implementation Checklist,
Strategic Controls Implementation Checklist, and
Strategic and Operational Controls Checklist.

Chapter 13: Monitoring and Review Controls

This chapter discusses the purpose and main types of monitoring and review controls, and describes the following controls, such as:

Monitoring Controls System,
Monitoring implementation of the strategic plan,
Monitoring implementation of policies and procedures (Continuous management monitoring procedures, Communicating performance information procedure, Management reports monitoring procedures, and Data Quality Monitoring Procedures), and Review and compliance controls (Internal Audit Process, Corporate Compliance Officer, Daily Activities Review Controls, Computer Security Monitoring and Review Procedures, The Corporate Governance Information System, External-Assessment Procedures, and Self-Assessment Procedures).
Also examples of (a) a data improvement methodology, (b) the contents of an internal audit report, (c) the contents of a customer satisfaction survey, (d) a Corporate Intelligence Monitoring Management Plan, and (d) performance measures for monitoring controls, are presented.
In addition to these the following audit programs and checklists are described:
Organizational Controls Monitoring Audit Program,
Communications System Review Checklist,
Internal Audit Checklist,
Monitoring Strategic Plan Checklist,
Monitoring Corporate Controls Checklist, and
Monitoring IT Controls Checklist.

APPENDICES

Appendix 1. The Code of Hammurabi

Appendix 2. The Ten Laws of Solon
Appendix 3. The Maxims of the Oracle of Delphi 
Appendix 4. Examples of BSC Implementations 
Appendix 5. Strategic Analysis and Assessment Methods and Tools 
Appendix 6. Chief Information Officer – Job Description 
Appendix 7. List of Audit and Review Programs 
Appendix 8. List of Audit and Review Checklists 

GLOSSARY

BIBLIOGRAPHY

                          AUTHORS

John KYRIAZOGLOU, CICA, M.S., B.A (Hon.)

                          and Dr. Frank Nasuti, Ph.D., CPA, CICA, CFE

                          with Dr. C. J. Kyriazoglou, Ph.D., MSc.