11_Controls_for_AIS

11_Controls_for_AIS - Econ 185 Lecture 11 - Controls for...

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Econ 185 Lecture 11 - Controls for AIS 11/4/2007 1 Econ 185 Glenn Owen UC Santa Barbara ` General controls for AIS ` Application controls for AIS Input Processing Output ` Control environment ` Risk assessment ` Control activities ` Information and communication ` Monitoring
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Econ 185 Lecture 11 - Controls for AIS 11/4/2007 2 ` Personnel ` File security ` Fault-tolerant systems, backup and contingency planning ` Computer facility ` Access ` Separation of duties ` Use of computer accounts ` Informal knowledge of employees ` The purpose of file security controls is to protect computer files from either accidental or intentional abuse. ` Examples: External file labels External file labels Internal file labels Lockout procedures Read-only file designation
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Econ 185 Lecture 11 - Controls for AIS 11/4/2007 3 ` Fault-tolerant systems ` Backup ` Contingency planning controls ` Location ` Access to facility ` Insurance ` Logical access vs. physical access ` Strong passwords
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Econ 185 Lecture 11 - Controls for AIS 11/4/2007 4 ` Input controls Accuracy Validity Completeness ` Processing controls Data access Data manipulation ` Output controls Validating results Regulate distribution MailMed Inc. (MMI), a pharmaceutical firm, provides discounted prescription drugs through direct mail. MMI has a small systems staff that designs and writes MMI’s customized software. Until recently, MMI’s transaction data were transmitted to an outside organization for processing on its hardware. MMI has experienced significant sales growth as the cost of prescription drugs has increased and medical insurance companies have been tightening reimbursements in order to restrain premium cost increases. As a result of these increased sales, MMI has purchased its own computer hardware. The data processing center is installed on the ground floor of its two-story headquarters building. It is behind large, plate-glass windows so that the state-of-
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11_Controls_for_AIS - Econ 185 Lecture 11 - Controls for...

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