Revised09final - Controlling Information Systems Business...

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Controlling Information Systems: Business Process Controls
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Learning Objectives Understand steps in control framework Know how to prepare control matrix Comprehend the generic business process control plans introduced in this chapter Be able to describe how the business process controls accomplish control goals Appreciate the importance of controls to organizations with enterprise systems Appreciate the importance of controls to organizations engaging in e-Business Business Process Controls
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3 Process Controls Hub of the AIS Wheel In this chapter, we spotlight one layer of controls—process controls—as indicated by the AIS Wheel. First, you will learn how to assess the nature and extent of process control goals by decomposing them into operation process goals and information process goals. Further, operations process goals are subdivided into effectiveness, efficiency, and security goals; and information process goals are split into input and update goals. For each category of control goals, you will recommend effective control plans. When control goals and plans are combined, you will understand how to develop the control matrix, which will serve as the basis for evaluating process controls in later chapters.
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4 The Control Matrix The control matrix is a tool designed to assist you in analyzing a systems flowchart and related narrative. It establishes the criteria to be used in evaluating the controls in a particular business process.
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5 Sample Control Matrix
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6 Steps in Preparing Control Matrix I. Specifying control goals represents the first step in building a control matrix. The goals are listed across the top row of the matrix. 1. Identify the operations process goals a. Effectiveness goals b. Efficiency goals c. Security goals 2. Identify Information Process Goals a. Input Goals b. Update Goals
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7 Operations Process Goals: Effectiveness Goal Ensure the successful accomplishment of the goals set forth for the business process Labeled A - zzz Efficiency Goal to ensure that all resources used throughout the business process are being employed in the most productive manner Parenthetically (list resources for which efficiency is applicable) People & Computers Always, others depending on Process/Goal Security Goal to ensure that entity resources are protected from loss, destruction, disclosure, copying, sale, or other misuse. Parenthetically (list resources needed to be secured)
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8 Information Process Goals Input Goals Ensure input validity (IV) Ensure input completeness (IC) and Ensure input accuracy (IA) Name the Input data () Update Goals Ensure update completeness (UC) and Ensure update accuracy (UA) Name the Update data ()
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9 Steps in Preparing the Control Matrix I. Recommending Control Plans 1. Annotating “Present” Control Plans 2. Evaluating “Present” Control Plans 3. Identifying and Evaluating “Missing” Control Plans
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10 Causeway Annotated Systems Flowchart
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