Page 251 - F1 - AB Integrated Workbook STUDENT 2018-19

Audit and financial control

4.2 The protection of IT systems and software within business

Computer controls fall into two categories: general controls and
application controls.

General controls

These are policies and procedures that relate to many applications
and support the effective function of application controls by helping
to ensure the continued proper operation of information systems.

Examples of general controls include:

 Physical controls – to avoid unauthorized access to computer equipment,
such as security personnel, door locks and card entry systems.

 Hardware and software configuration – to ensure that any new IT is tested
and installed correctly to minimise the risk of errors or damage to the
system.

 Logical access – to prevent unauthorised access to the organisation’s
information systems. These could include password systems.

 Disaster recovery – to ensure the organisation will be able to continue
operating despite adverse conditions.

 Output controls – to ensure the outputs from the system are both complete
and secure.

 Technical support – it is important that all the users of the IT systems are
competent. Training policies and technical support for workers can be a
valuable control.

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