Foreword -- Preface -- About the Author -- Acknowledgements -- 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 -- Board and executive management controls -- Regulatory controls -- Management philosophy and operating style controls -- Organisational controls -- Corporate administration controls -- Human resource management (HRM) controls -- Personnel administration procedures -- Segregation of duties and functions -- Corporate policies and procedures manual -- Enterprise performance management and reporting controls -- Performance management system -- Business management reporting procedure -- 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 -- The risk management action plan -- Risk register -- The chief risk officer -- Risk evaluation methodology -- Risk response plan -- Risk performance measures and compliance indicators -- Corporate compliance controls -- Compliance programme -- Compliance action plan -- Business ethics policy -- Compliance records system -- Governance, risk and compliance (GRC) information system -- 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 -- Component 1: Strategic planning -- Component 2: Strategic and operational control process -- Component 3: Business strategic plan -- 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 -- Chief financial officer (CFO) -- Other financial management positions -- Segregation of finance duties -- Financial standards, systems, policies and procedures -- Financial policies and procedures manual -- Financial forms -- Implementing computerised financial systems -- Basic accounting and bookkeeping procedures -- Detailed accounting procedures -- The budget -- Financial performance controls -- Conclusion -- Chapter 6: Customer Sales and Production Management Controls -- Introduction -- Customer sales management controls -- Customer sales manager -- Customer service manager -- Customer service policy -- Sales management procedure -- Sales ledger -- Customer sales performance controls -- Relating sales controls to the BMC framework -- Production management controls -- Production operations policies and procedures manual -- Purchasing management controls -- Warehouse management controls -- Project management controls -- Manufacturing/services management controls -- Production performance controls (PROD 8) -- Conclusion -- Chapter 7: IT Governance Controls -- Introduction -- IT governance controls -- IT general controls -- IT management responsibility controls -- IT administration controls -- IT governance standards, policies and procedures -- IT strategic controls -- Data and information security practices and controls -- IT systems development controls.

IT operational controls -- Application systems controls -- Information governance controls -- Social engineering controls -- Internet and e-mail policy -- 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 -- Files, documents and records (FDR) management action plan -- Business data administration controls -- Data and information quality monitoring and improvement process -- Data quality monitoring and improvement procedure -- Data cleansing controls -- Data quality officer -- 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 -- Business intelligence data manager -- Business intelligence system management plan -- Business intelligence policy -- Corporate espionage and sabotage controls -- Corporate anti-espionage and anti-sabotage manager -- Corporate espionage and sabotage controls action plan -- 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 -- TQM framework -- EFQM framework -- Government self-assessment performance frameworks -- Canada: Management accountability framework (MAF) -- European Union: Common assessment framework (CAF) -- Other government performance assessment frameworks -- General-use performance frameworks -- BSC framework.

Business performance software solutions -- Other 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 -- Stage 1 of business management controls implementation: Organise your company -- Stage 2 of business management controls implementation: Craft and execute your strategy -- Stage 3 of business management controls implementation: Monitor, review and improve your operations -- 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 continuity issues committee -- Business continuity management process -- Business continuity plan -- IT continuity plan -- Business continuity manager -- IT back-up and restore policy and procedures -- Vital records package -- 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 -- SOD case study 1: Application of segregation of duties in purchasing operations -- SOD case study 2: Application of segregation of duties in IT systems development and operations -- SOD case study 3: Application of segregation of duties in cash handling -- 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.