Chat 8 Solutions (CH8)

Chat 8 Solutions (CH8) - Chapter 08 - Consideration of...

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Chapter 08 - Consideration of Internal Control in an Information Technology Environment Chat 8 Solutions Problems 8-34 SOLUTION: Ultimate Life Insurance Company (a) A data base is an integrated set of data elements that is shared by two or more application programs. (b) The fundamental advantage of a data base is the elimination of data redundancy, which (1) reduces data storage costs, and (2) avoids the problem of data inconsistencies. Also, a data base provides management with direct access to large amounts of data for decision making. (c) The integrity of the data base may be safeguarded by limiting access to terminals, through the use of locks or user identification codes. A system of authorization (i.e. passwords) may be established to assure that only authorized personnel have access to specific elements of the data base. To prevent access after business hours, terminals may be disabled during those hours. In addition, improper use of the terminals may be detected by reviewing computer generated logs of terminal activity. 8-1
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Chapter 08 - Consideration of Internal Control in an Information Technology Environment 8-35 SOLUTION: IT Auditing Approaches (a) Auditing "around" the computer is an audit approach to testing the reliability of
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This note was uploaded on 01/10/2012 for the course ACC 435A taught by Professor Hathcock during the Winter '11 term at National.

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Chat 8 Solutions (CH8) - Chapter 08 - Consideration of...

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