Chapter 10
Computer Controls for Organizations and Accounting Information Systems
Risk Assessment and Security Policies
Integrated Security for the Organization
GENERAL CONTROLS FOR INFORMATION TECHNOLOGY
Access to Data, Hardware, and Software
Protection of Systems and Data with Personnel Policies
Protection of Systems and Data with Technology and Facilities
APPLICATION CONTROLS FOR TRANSACTION PROCESSING
AIS AT WORK—BIOMETRICS USED TO PREVENT FRAUD
The Big Corporation (Controls in Large, Integrated Systems)
MailMed Inc. (Control Weaknesses and a Disaster Recovery Plan)
Bad Bad Benny: A True Story (Identifying Controls for a System)
After reading this chapter, you will:
1. Be familiar with control objectives related to IT and understand how these objectives are achieved.
2. Be able to identify enterprise-level controls for an organization and understand why they are essential for corporate governance.
3. Understand general controls for IT and why these should be considered when designing and implementing accounting information systems.
4. Be familiar with IT general security and control issues for wireless technology, networked systems, and personal computers.
5. Know what input controls, processing controls, and output controls are and ...
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