Презентация на тему Internal control and deontology - Chapter 7 IT auditing

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2. 1. Risks and opportunitiesRisks:(-) less oral communication
3. 2. I/C in an IT environmentSpecific internal
4. Security: Physical security: fire, floods, inappropriate access,
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1. Risks and opportunitiesRisks:(-) less oral communication and personal contacts ? errors, misunderstandings, … could arise and exist longer (-) fewer formal registrations(-) small programming errors are repeated frequently thus resulting in large errorsOpportunities(+) time savings

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Internal control and deontology - Chapter 7 IT auditing

Internal control and deontologyChapter 7: IT auditingInternal control and deontology Chapter 7

1. Risks and opportunitiesRisks:(-) less oral communication and personal contacts ? errors,

2. I/C in an IT environmentSpecific internal control aspects:Responsabilities:Who is responsible for

Security: Physical security: fire, floods, inappropriate access, …. Technical security: use of

3. CAAT’sComputer Assisted Audit Techniques:Specific audit software (ACL, Idea, …): more powerfull

Слайды презентации

Слайд 2 1. Risks and opportunities

Risks:
(-) less oral communication and

1. Risks and opportunitiesRisks:(-) less oral communication and personal contacts ?

personal contacts ? errors, misunderstandings, … could arise and

exist longer
(-) fewer formal registrations
(-) small programming errors are repeated frequently thus resulting in large errors
Opportunities
(+) time savings and more efficiency
(+) basic controls and checks can be programmed
(+) LOG files
(+) faster, better (more efficient) management reporting is possible (dashboards, mgt cockpits, etc)

Attention!:
Don’t forget: reliability of output depends on input (“garbage in = garbage out”)
Seggregation of duties is crucial

Internal control and deontology Chapter 7

Слайд 3 2. I/C in an IT environment
Specific internal control

2. I/C in an IT environmentSpecific internal control aspects:Responsabilities:Who is responsible

aspects:

Responsabilities:
Who is responsible for the design, development, (testing), implementation

and maintenance of the IT systems? ? the IT department
Seggregation of duties is important:
Implementation, testing, apporval of new systems
Creation of user ID’s and passwords
Otherwise: same principles as in a non-automized environment
IT department should never make changes/alter the system without permission (unilateral)

Internal control and deontology Chapter 7

Слайд 4 Security:
Physical security: fire, floods, inappropriate access, ….

Security: Physical security: fire, floods, inappropriate access, …. Technical security: use

Technical security: use of passwords, pincodes, etc.
What is

a good password?:
passwords are personal
Frequently changed
complex (special signs)
Kept in a safe place
Automatic logging of (attempted) access to personal data
Security is not a one time effort!
logging and keeping track of access attempts
Privacy policy
Only using legal software versions
Contingency planning– continuïty – reputational damage

Internal control and deontology Chapter 7