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Unformatted text preview: Accounting Information Systems Information Security Learning Objectives Discuss how the COBIT framework can be used to develop sound internal control over an organizations information systems. Explain the factors that influence information systems reliability. Describe how a combination of preventive, detective, and corrective controls can be employed to provide reasonable assurance about information security. INTRODUCTION One basic function of an AIS is to provide information useful for decision making. In order to be useful, the information must be reliable, which means: It provides an accurate, complete, and timely picture of the organizations activities. It is available when needed. The information and the system that produces it is protected from loss, compromise, and theft. INTRODUCTION SECURITY CONFIDENTIALITY PRIVACY PROCESSING INTEGRITY AVAILABILITY SYSTEMS RELIABILITY The five basic principles that contribute to systems reliability: 1. Security: control access, the foundation 2. Confidentiality: no unauthorized disclosure 3. Online privacy: personal data protected 4. Processing integrity: accurate, complete, timely manner, proper authorization 5. Availability INTRODUCTION Sarbanes-Oxley requires management to include an internal control assessment using a suitable framework in the companys annual report. INTRODUCTION Suitable framework include: 1. COSO 2. COBIT and 3. Trust Services Framework Information Criteria (COBIT objectives) Effectiveness Information must be relevant and timely. Efficiency Information must be produced in a cost-effective manner. Confidentiality Sensitive information must be protected from unauthorized disclosure. Integrity Information must be accurate, complete, and valid. Availability Information must be available whenever needed. Compliance Controls must ensure compliance with internal policies and with external legal and regulatory requirements. Reliability Management must have access to appropriate information needed to conduct daily activities and to exercise its fiduciary and governance responsibilities. COBIT Process Framework Information Criteria COBIT Process Cycle Management develops plans to organize information resources to provide the information it needs. Management authorizes and oversees efforts to acquire (or build internally) the desired functionality. Management ensures that the resulting system actually delivers the desired information. Management monitors and evaluates system performance against the established criteria. Cycle constantly repeats, as management modifies existing plans and procedures or develops new ones to respond to changes in business objectives and new developments in information technology. Trust Services Framework Trust Services are a set of professional attestation and advisory services based on a ...
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