The Operational Auditing Handbook clarifies the underlying issues, risks and objectives for a wide range of operations and activities and is a professional companion, with many checklists, for those who design self-assessment and audit programmes of business processes in all sectors. Reflecting the strategic importance of information technology today, this second edition is considerably expanded in this area withleading edge material. Other completely new material includes clear, authoritative guidance on how to achieve effective governance, risk management and internal control processes.The Operational Auditing Handbook Second Edition clarifies the underlying issues, risks and objectives for a wide range of operations and activities and is a professional companion for those who design self-assessment and audit programmes of business processes in all sectors. --Book Jacket.�Abstract: * Fullyupdated to take account of developments in internal control andCOSO, corporate governance under Sarbanes-Oxley, and in auditprocesses particular to financial institutions in light ofthecredit crunch.�