14_AIS_Controls_Part_1

14_AIS_Controls_Part_1 - Overview General controls for...

Info iconThis preview shows pages 1–3. Sign up to view the full content.

View Full Document Right Arrow Icon
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)
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
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
Background image of page 2
Image of page 3
This is the end of the preview. Sign up to access the rest of the document.

Page1 / 4

14_AIS_Controls_Part_1 - Overview General controls for...

This preview shows document pages 1 - 3. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online