IT Controls - General Controls Flashcards
1
Q
Define “general controls.”
A
Controls that have pervasive effects on all the specific computer processing applications
2
Q
List the types of physical safeguards used to protect the data files.
A
File labels
File protection rings
File protection plans
3
Q
List some internal control implications associated with an IT environment.
A
- )Segregation of duties may be undermined (a disadvantage).
- )Audit trail may be lacking (a disadvantage).
- )Computer processing is uniform (an advantage).
4
Q
List some controls that can be put in place/built in hardware and systems software.
A
- )Parity check
- )Echo check
- )Diagnostic routines
- )Boundary protection
5
Q
List the five categories of general controls
A
- )Organization and operation
- )Systems development and documentation
- )Hardware and systems software
- )Access
- )Data and procedures
6
Q
List the IT duties that should be segregated (in connection with “organization and operation”).
A
Systems analyst Programmer Operator Librarian Security