The IT governance committee is a group of senior managers selected to oversee the strategic management…
Category: Accounting Information Systems
Control All Points
The existence of each of these components represents an exposure that should be controlled. These IT…
Business continuity
Business continuity planning (BCP) is a proactive program for considering risks to the continuation of business.…
Physical Environment and Security
The general controls for an IT system should include controls over the physical environment of the…
Organizational Structure
An IT governance committee, usually made up of top executives, would govern the development and operation…
Encryption
A firewall is hardware, software, or a combination of both that is designed to block unauthorized…
Authentication of Users and Limiting Unauthorized Users
The general controls described in this section are divided into five broad categories: Authentication of users…
Internal Controls and Risks in IT Systems
IT systems are so critical that organizations would hardly be able to operate if their IT…