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1 Hannah ch.6

1 Hannah ch.6 - C hapter 6 Cont rol and Accounting I...

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Chapter 6: Control and Accounting Information Systems Threats – 4 factors from first slide in Ch. 5 Impact – stolen information Internal control – o Assets safeguarded against all threats o Sufficient details o Data in database are assets o Reports prepared in compliance with GAAP o Data diddling and data leakage Internal controls = a process o Inherent limitations Susceptible to errors and poor decisions Overridden by management Internal controls perform 3 important functions: o Preventive controls Firewall o Detective controls Anti-virus IS audit o Corrective controls Ant-virus Types of controls in an IT Environment o General Controls Data center and network operations (physical and logical) System software acquisition, change and maintenance Access Security (physical and logical) Application system acquisition, development and management o Application Controls Data capture controls Data validation controls
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  • Spring '11
  • Hannah
  • Public Company Accounting Oversight Board, Committee of Sponsoring Organizations of the Treadway Commission, Data validation controls

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