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ch02 - Chapter 2 Computer Operations STRUCTURING THE IT...

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Chapter 2: Computer Operations
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2 IT Auditing & Assurance, 2e, Hall & Singleton STRUCTURING THE IT FUNCTION Centralized data processing [see Figure 2-1] Organizational chart [see Figure 2-2] Database administrator Data processing manager/dept. Data control Data preparation/conversion Computer operations Data library
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3 IT Auditing & Assurance, 2e, Hall & Singleton Segregation of incompatible IT functions Systems development & maintenance Participants End users IS professionals Auditors Other stakeholders STRUCTURING THE IT FUNCTION
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4 IT Auditing & Assurance, 2e, Hall & Singleton Segregation of incompatible IT functions Objectives: Segregate transaction authorization from transaction processing Segregate record keeping from asset custody Divide transaction processing steps among individuals to force collusion to perpetrate fraud STRUCTURING THE IT FUNCTION
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5 IT Auditing & Assurance, 2e, Hall & Singleton Segregation of incompatible IT functions Separating systems development from computer operations [see Figure 2-2] STRUCTURING THE IT FUNCTION
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6 IT Auditing & Assurance, 2e, Hall & Singleton Segregation of incompatible IT functions Separating DBA from other functions DBA is responsible for several critical tasks: Database security Creating database schema and user views Assigning database access authority to users Monitoring database usage Planning for future changes STRUCTURING THE IT FUNCTION
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7 IT Auditing & Assurance, 2e, Hall & Singleton STRUCTURING THE IT FUNCTION Segregation of incompatible IT functions Alternative 1: segregate systems analysis from programming [see Figure 2-3] Two types of control problems from this approach: Inadequate documentation Is a chronic problem. Why? Not interesting Lack of documentation provides job security Assistance : Use of CASE tools Potential for fraud Example: Salami slicing, trap doors
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8 IT Auditing & Assurance, 2e, Hall & Singleton Segregation of incompatible IT functions Alternative 2: segregate systems development from maintenance [see Figure 2-2] Two types of improvements from this approach: 1. Better documentation standards Necessary for transfer of responsibility 2. Deters fraud Possibility of being discovered STRUCTURING THE IT FUNCTION
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9 IT Auditing & Assurance, 2e, Hall & Singleton Segregation of incompatible IT functions Segregate data library from operations Physical security of off-line data files Implications of modern systems on use of data library: Real-time/online vs. batch processing Volume of tape files is insufficient to justify full-time librarian Alternative: rotate on ad hoc basis Custody of on site data backups Custody of original commercial software and licenses STRUCTURING THE IT FUNCTION
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10 IT Auditing & Assurance, 2e, Hall & Singleton Segregation of incompatible IT functions Audit objectives Risk assessment
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