MGMT 136 Lecture Notes - Lecture 14: Business Continuity Planning, Biometrics, Encryption
Document Summary
Chapter 14: computer controls for organizations and accounting info systems. Familiarity with control objectives related to it and understand how these objectives are achieved. Identify enterprise-level controls for an organization and understand why they are essential for corporate governance. Understand general controls for it and why these should be considered. Familiarity with it general security and control issues for wireless technology, networked systems, and personal computers. Know input controls, processing controls, and output controls and familiarity with specific examples of control procedures for each. Affect the entire organization and influence the effectiveness of other controls. Pervasive impact on it general controls and application level controls. 2007 pcaob auditing standard #5: framework describing elc"s at levels of precision. Controls include: management"s ethical values, philosophies, assignment of authorities and responsibilities, effectiveness of the board. Physical security: used to protect its facilities, resources, or proprietary data stored on physical media. Logical security: limit access to system and information to authorized individuals.
