6.9-1 Internal Controls

Question 1

(3) Aspects to Internal Control

Answer 1

1. Prevention:
   Prevent problems from happening
2. Detection:
   Identify & minimize the impact of the problem
3. Correction/Recovery:
   Correct and recovery

Question 2

(2) Types of Information Systems Controls

Answer 2

1. General Controls
   * *a. management - supervision

b. hardware - physical restrictions
c. software - restrictions
e. data security
f. operations - roles and segregation
h. systems development controls - appropriate documentation