chap13 - ITGovernance The Sarbannes-Oxley act requires...

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1 The Sarbannes-Oxley act requires organizations to select and implement a suitable internal control framework What is suitable? COBIT framework: focus on IT governance IT governance provides the structure that links IT processes, IT resources, and information to enterprise strategies and objectives. IT governance integrates and institutionalizes optimal ways of planning and organizing, acquiring and implementing, delivering and supporting, and monitoring IT performance. Control Objectives for Information and related Technology IT Governance
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2 Architecture: Multi-user Systems Four common types of IT architecture Three characteristics of architecture Architecture Data Entry Processsing Storage Centralized Central Central Central Centralized with distributed data entry Local Central Central Decentralized Local Local Local Distributed Local/Central Local/Central Local/Central
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3 Architectures Computer User User Computer User User Computer Computer terminal User User terminal Computer Computer User User Computer Centralized • Separate recording easy to control • Often use batches (no real time) • Vulnerable to downtime Centralized with distributed data entry • Data entered at point of occurrence (real time  updates • Slow processing time when busy • Vulnerable to downtime Decentralized • Responsive to user needs • Less vulnerable to downtime • Harder to share data and control • Compatability? Distributed • Emphasis on communication • Less vulnerable to downtime • Security is a major concern
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4 Controlling the IT Environment: General Controls Managing the IT Environment General Control Goals Information Systems Planning 1. Develop IS strategy 2. Plan the IT infrastructure 3. Plan the IT function and systems development process Organizing the IT Function 4. Locate the IT function appropriately 5. Segregate incompatible functions 6. Implement personnel controls for hiring, developing and terminating IT professionals Indentifying and Developing IT Solutions 7. Adopt appropriate systems development 8. Implement procedures for program development and testing 9. Ensure adequate documentation Implementing and operating AIS 10. Ensure security of resources 11. Ensure continuity of service
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