IT Controls Flashcards
General Controls
Have an impact on the whole IT System
Examples, program change control, restricting access, controls over the implementation of new releases, monitor the use of system utilities that could change financial data or record without leaving an audit trail.
Application Controls
These affect specific IT tasks within departments such as payroll.
These are input, processing, and output controls.
Echo Check
Transmission of information over phone lines
Diagnostic routines
Checks internal operations of hardware components
Boundary protection
allows multiple jobs running simultaneously
Source code comparison program
tests for unauthorized program changes by comparing the compiled code to the original program
Batch totals
Application control- totals that actually mean something such as the total of cash received that day
Hash totals
Application control - these are totals that do not have a dollar meaning but can be used to check for mistakes. Example the employee ID numbers being added up so that if one was missing it would be noticed by comparing to a hash total of employee ID numbers.
Record count
Application control - keeping track of the number of record processed to determine that the right number of records has been accounted for.
Logic checks
These are certain computer checks that can determine if data has been entered incorrectly.
Limit tests
Logic check - this would be where a system would not accept if someone tried to enter 300 hours worked in one week.
Validity checks
Logic check - this will limit a certain input to only valid responses. For example in the phone number field it would only accept numbers and no letters.
Missing data checks
logic check - inputs fields can be required and won’t allow the user to move on until all required fields have been entered.
Processing checks
These are processes to verify the processing of data is accurate and authorized.
Checkpoints
Processing checks - for long processes a procedures which makes checkpoints so that if a process crashes the entire process does not have to be re-executed.
