CHAPTER 4
Internal Controls and Risks in IT Systems
STUDY OBJECTIVES
This chapter will help you gain an understanding of the following concepts:
An overview of internal controls for IT systems
General controls for IT systems
General controls from a Trust Services Principles perspective
Hardware and software exposures in IT systems
Application software and application controls
Ethical issues in IT systems
THE REAL WORLD
On Christmas day in 2011, a loosely organized hacker group called Anonymous hacked into the U.S. data security firm Stratfor, based in Austin, Texas. A few days later, Anonymous revealed that it had collected 200 gigabytes of data from Stratfor, including clients' credit card numbers, e-mail addresses, passwords, and mailing addresses. It posted the credit card numbers ...
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