Transcription of IT GENERAL CONTROLS What are IT General Controls?
{{id}} {{{paragraph}}}
Example: biology
IT GENERAL CONTROLS What are IT General Controls?
5/11/20111IT GENERAL CONTROLS &THE PREVENTION OF FRAUDEd Tobias, CISA, CIA, CFEMay 11, 2011 AGENDAWhat are IT GENERAL CONTROLS ?5 Areas for ReviewCase Study What are IT GENERAL CONTROLS ( itgc )?What is a control ? Process developed by management Provides reasonable assurance: Operations effective & efficient Reliable financial reporting Compliance laws & regulations What are IT GENERAL CONTROLS ( itgc )? Used to manage risks control someone s behavior Examples: Policies & procedures Approvals Reconciliations SoD(Segregation of Duties)What are IT GENERAL CONTROLS ( itgc )?What are IT GENERAL CONTROLS ( itgc )? Process developed by management Provides reasonable assurance that: Operations effective & efficient Reliable financial reporting Compliance laws & regulations Used to manage technology risksWhat are IT GENERAL CONTROLS ( itgc )?What s the difference???5/11/20112 What are IT GENERAL CONTROLS ( itgc )? itgc affect everythingbased on technology Passwords Program Changes / System updates Roles / SoD Backups / Recovery 3rd-party providersWhat are IT GENERAL CONTROLS ( itgc )?
5/11/2011 3 What are IT General Controls (ITGC)? Without effective ITGC, where is the fraud … • Theft of Intellectual Property • Financial Institution Fraud
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: