14_AIS_Controls_Part_1 - Overview General controls for...

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1 AIS Controls 1 Lect 14 ` General controls for organizations ` General control for information technology ` Application controls for transaction processing ` Input ` Processing Overview ` Output ` Control environment ` Risk assessment ` Control activities ` Information and communication ` Monitorin Organizational-Level Controls Monitoring ` Personnel ` File security ` Fault-tolerant systems, backup and contingency planning ` Computer facility ` Access to file More Level 1 General Controls Access to files ` Separation of duties ` Use of computer accounts ` Informal knowledge of employees Personnel ` Key concept ` Objectives ` Te s t f o r S O D ` Mandate checks and balances ` Minimize opportunity for unauthorized access and fraud Separation of Duties (SOD)
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2 ` Purpose ` Examples File Security Controls ` Fault-tolerant systems ` Backup ` Contingency planning controls Fault-Tolerant Systems, Backup, and Contingency Planning Controls ` Location ` Access to facility ` Insurance Computer Facility ` Logical access vs. physical access ` Strong passwords Access to Computer Files 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 Case 9-21 MailMed Inc. 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-the-art data processing center can be displayed as a measure of the
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This note was uploaded on 01/20/2010 for the course ECON econ185 taught by Professor M. during the Fall '09 term at UCSB.

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14_AIS_Controls_Part_1 - Overview General controls for...

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