Page 15 - PowerPoint Presentation

COMPUTER AUDIT – THE BASICS

ACCESS CONTROLS

• Access to info which may lead to;

• Destruction of data

• Theft of data

• Improper changes to data

• Recording unauthorised or non-existent transactions

• Access to particular functions can be restricted to

certain terminals (e.g. EFT only FM’s computer can

process).

• Access tables/ profiles

• PC timeout facilities and automatic shutdown

• Least privilege principle must be implemented

15

CharterQuest