Реферат: Untitled Essay Research Paper In accounting systems

· attendance controls

· computer logs

These controls can allow an auditor to track the exact

actions of the computer systems and employees. This documentation allows

the to easily spot any errors or improper actions that have occurred.Files Controls

These controls are put in place to minimize the number

of errors and omission that occur in the file system. Good file controls

are

· Availability of a skilled technician

· Proper procedures for issuing and returning files

· proper labeling and indexing of files

· protection of storage media from dust, humidity, fire etc.

· Procedures for returning files for certain minimum periods

· Facilities for recovering files that have been damaged or corrupted.

· Facilities for creating backup copies of files.

The placement of these controls have very serious implications. These controls

that information that is vital to the organization is safe. The data in these

files must be protected from errors or tampering whether intentional or

accidental.Hardware Security

The computer hardware is not only important to the processing

of the information but is also a valuable fixed asset for the company. Therefore

controls for the protection of the hardware must be put into place. Computer

hardware must be placed in a secure area where the access to it is limited

only to those who need to use it. Certain levels of security must me maintained

e.g. only the systems administrator can have access to the CPU and storage

systems. The computer system must also be placed in a control environment

to protect it from environmental hazards e.g. dust and humidity. Arrangements

should be made to protect the computer against fires and power fluctuations.

There should also be some controls in place to recover the system in case